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MEADOWS v. COMMISSIONER

Docket Nos. 73026, 73280.

18 T.C.M. 892 (1959)

T.C. Memo. 1959-200

Basil C. Meadows and Pauline Meadows v. Commissioner. Charles S. Cadman, Jr., and Eleanor G. Cadman v. Commissioner.

United States Tax Court.

Filed October 26, 1959.

Attorney(s) appearing for the Case

Joseph B. White, Esq., for the petitioners. Robert W. Siegel, Esq., and John J. Yurow, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined deficiencies in the income tax of the petitioners as follows:

  Docket No.        Petitioner                              Year    Deficiency

  73026    Basil C. Meadows and Pauline Meadows ........    1955    $332.56
  73280    Charles S. Cadman, Jr., and Eleanor G. Cadman    1954    95.15
          1955    359.50

The issues for determination...

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