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COCHRAN v. COMMISSIONER

Docket Nos. 72898, 72899.

18 T.C.M. 985 (1959)

T.C. Memo. 1959-207

Lindsey W. Cochran and Donna M. Cochran v. Commissioner. Cochran Co., Inc., a corporation v. Commissioner.

United States Tax Court.

Filed October 29, 1959.

Attorney(s) appearing for the Case

Paul E. Anderson, Esq., for the petitioners. Godfrey L. Munter, Jr., Esq., and Aaron S. Resnick, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax as follows:

                        Year  Deficiency
  Lindsey W. and Donna
    M. Cochran .......  1953  $26,449.65
                        1954    7,945.27
                        1955    8,214.74
  Cochran Co., Inc ...  1953    7,358.91
                        1954    9,271.05
                        1955    9,261.15

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