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HESS v. COMMISSIONER

Docket Nos. 61221, 63524, 63525.

31 T.C. 165 (1958)

H. LLOYD HESS AND ERLA M. G. HESS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF BERNICE GARBER, DECEASED, J. FERRY GARBER, EXECUTOR, AND ESTATE OF J. FERRY GARBER, DECEASED, JOHN F. GARBER, EXECUTOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANK P. HECKEL AND MARY G. HECKEL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 24, 1958.

Attorney(s) appearing for the Case

Richard S. Doyle, Esq., for the petitioners.

William C. Baskett, Esq., for the respondent.

WITHEY, Judge:

The respondent has determined deficiencies in the income tax of the petitioners for 1951 as follows:

   Docket No.                           Petitioner                      Deficiency

61221 ----------   H. Lloyd Hess and Erla M. G. Hess ------------------  $7,138.00
63524 ----------   Estate of Bernice Garber, Deceased, J. Ferry Garber,
                     Executor...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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