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UPTON v. COMMISSIONER

Docket Nos. 65966, 65967.

32 T.C. 301 (1959)

JOHN R. UPTON AND ANNA L. S. UPTON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET ST. AUBYN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 30, 1959.

Attorney(s) appearing for the Case

Everett S. Layman, Esq., and Kenneth S. Carey, Esq., for the petitioners.

Aaron S. Resnik, Esq., and Leslie T. Jones, Esq., for the respondent.

ARUNDELL, Judge:

In these consolidated proceedings, the respondent determined deficiencies in income tax for the taxable years ended December 31, 1952 and 1953, in amounts as follows:

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                  Petitioner                       | Docket |    1952    |   1953
                                                   |   No.  |            |
------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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