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KELLEY v. COMMISSIONER

Docket Nos. 64133, 64134.

32 T.C. 135 (1959)

JAMES B. KELLEY AND LENA S. KELLEY, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN WALTMAN AND DORIS WALTMAN, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 17, 1959.

Attorney(s) appearing for the Case

William R. Frazier, Esq., for the petitioners.

Henry C. Stockell, Jr., Esq., for the respondent.

In Docket No. 64133 the respondent has determined a deficiency in Federal income tax for the year 1952 in the sum of $6,911.70.

In Docket No. 64134 the respondent has determined a deficiency in Federal income tax for the year 1952 in the sum of $63,212.60.

In both cases, which have been consolidated for trial and opinion, those parts of the deficiencies are at issue which result from respondent's determinations that the profits realized by the taxpayers on...

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