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MATTHEWS v. COMMISSIONER

Docket Nos. 55433, 57765.

15 T.C.M. 204 (1956)

T.C. Memo. 1956-46

Elizabeth Robinson Matthews v. Commissioner.

United States Tax Court.

Filed February 29, 1956.

Attorney(s) appearing for the Case

James B. Garland, Esq., National Bank of Commerce Building, Gastonia, N. C., for the petitioner. Raymond Whiteaker, Esq., for the respondent.

Memorandum Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax against the petitioner for the years 1951 and 1952 in the amounts of $12,723.49 and $2,348.76, respectively, and an addition to the tax for the year 1952 in the amount of $394.14 for substantial underestimation of estimated tax. The only issue, aside from the addition for underestimation, is whether amounts received by the petitioner in each year from the former employers...

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