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LEEDOM v. COMMISSIONER

Docket Nos. 55840, 55841.

15 T.C.M. 1180 (1956)

T.C. Memo. 1956-224

Hampton Leedom and Dorothy Leedom v. Commissioner. Hampton Leedom v. Commissioner.

United States Tax Court.

Filed September 28, 1956.

Attorney(s) appearing for the Case

Hampton Leedom and Dorothy Leedom, Brookhill Farm, R. R. 3, Elkhart, Ind., pro se. Harold H. Hart, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax of the petitioners Hampton Leedom and Dorothy Leedom for the years 1950, 1952 and 1953 in the respective amounts of $557.92, $787.16 and $1,121.70, and against petitioner Hampton Leedom for the years 1949 and 1951 in the respective amounts of $833.80 and $655.38.

The proceedings were consolidated and the issues are (1) whether...

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