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COWDEN v. COMMISSIONER

Docket Nos. 59237-59239, 59326, 60001.

20 T.C.M. 1134 (1961)

T.C. Memo. 1961-229

Frank Cowden, Sr., and Gladys Cowden, et al. v. Commissioner.

United States Tax Court.

Filed August 15, 1961.

Attorney(s) appearing for the Case

Richard S. Brooks, Esq., First National Bank Bldg., Midland, Tex., for the petitioners. Roy E. Graham, Esq., for the respondent.

Memorandum Opinion

WITHEY, Judge:

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

                                           Amount
           Taxpayer                     1951    1952

  Frank, Sr., and Gladys
   Cowden .....................    $126,624.97    $52,307.20
  Frank, Jr., and June
   Cowden .....................      24,060.05      5,907.12
  Courtney Cowden ......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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