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DOUGLAS v. COMMISSIONER

Docket Nos. 39977, 39979.

27 T.C. 306 (1956)

JACK DOUGLAS AND DOROTHY SULLIVAN (FORMERLY DOROTHY DOUGLAS), PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DOROTHY SULLIVAN (FORMERLY DOROTHY DOUGLAS), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 21, 1956.

Attorney(s) appearing for the Case

Robert J. Hobby, Esq., for petitioner Dorothy Sullivan (formerly Dorothy Douglas).

Owen S. Kern, Esq., for the respondent.

These proceedings have been consolidated.

In Docket No. 39977, Jack Douglas and Dorothy Sullivan (formerly Dorothy Douglas) are the petitioners. In Docket No. 39979 Dorothy Sullivan (formerly Dorothy Douglas) is the petitioner. The deficiency notice attached to the petition in Docket No. 39977 is dated January 22, 1952, and is addressed to Jack Douglas and Dorothy Douglas, husband and wife. In this deficiency notice deficiencies and additions to tax under section...

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