LOCKHART v. COMMISSIONER

Docket Nos. 108612, 108613.

1 T.C.M. 908 (1943)

Leslie M. Lockhart v. Commissioner. Jeanne B. Lockhart v. Commissioner.

United States Tax Court.

Entered April 13, 1943.


Attorney(s) appearing for the Case

Robert Ash, Esq., Munsey Bldg., Washington, D. C., and Frank G. Rodgers, C. P. A., Alamo Nat'l. Bldg., San Antonio, Tex., for petitioners. Donald P. Moyers, Esq., for respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

These are consolidated proceedings for the redetermination of deficiencies in income tax as follows:

  ---------------------------------------------------
  Docket                                   Amount of
    No.     Year       Petitioner         Deficiency
  ---------------------------------------------------
  108612    1939    Leslie M. Lockhart    $186,203.21
  108613    1939  ...

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