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KIRKLAND v. COMMISSIONER

Docket Nos. 103022, 103035.

1 T.C.M. 99 (1942)

Barbara S. Kirkland v. Commissioner. Betty Stoddard Horn v. Commissioner.

United States Tax Court.

Entered November 19, 1942.

Attorney(s) appearing for the Case

George E. H. Goodner, Esq., Munsey Bldg., Washington, D. C., and Scott P. Cramnton, Esq., for the petitioners. W. Frank Gibbs, Esq., and R. D. Duncan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HILL, J.:

These proceedings were consolidated for hearing and involve deficiencies of $16,303.30 and $20,673.69 in income taxes for the calendar year 1936 for Barbara S. Kirkland and Betty Stoddard Horn, respectively. For the purpose of differentiation where needed petitioners will be referred to by surname only.

At the hearing and on brief counsel for respondent conceded several minor issues. This leaves only...

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