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HIGGINS v. COMMISSIONER

Docket Nos. 72237, 72238.

33 T.C. 161 (1959)

WINIFRED E. HIGGINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 27, 1959.

Attorney(s) appearing for the Case

John W. Hughes, Esq., John E. Hughes, Esq., and Harold R. Burnstein, Esq., for the petitioner.

William H. Welch, Esq., for the respondent.

OPINION.

FISHER, Judge:

The above-entitled cases were consolidated. They involve deficiencies in income tax determined against petitioner for the years and in the amounts following:

Year                                   Deficiency

1953 --------------------------------   $1,527.11
1954 --------------------------------    2,271.28
1955 --------------------------------    2,428.99
1956 -------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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