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SOVEREIGN v. COMMISSIONER

Docket Nos. 61349, 70828.

32 T.C. 1350 (1959)

E. R. SOVEREIGN AND PHYLLIS E. SOVEREIGN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1959.

Attorney(s) appearing for the Case

Louis L. Meldman, Esq., for the petitioners.

Thomas J. Donnelly, Jr., Esq., for the respondent.

PIERCE, Judge:

Respondent determined deficiencies in petitioners' income taxes as follows:


Docket No.                         Year                         Deficiency

                                 | 1951 ---------------------      $780.96
61349 -----------------------   <  1952 ---------------------     1,175.92
                                 | 1953 -------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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