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COLE v. COMMISSIONER

Docket Nos. 2892, 2893.

3 T.C.M. 1142 (1944)

Jonnie Cole v. Commissioner. M. T. Cole v. Commissioner.

United States Tax Court.

Entered October 30, 1944.

Attorney(s) appearing for the Case

S. G. Winstead, Esq. and J. P. Jackson, Esq., 1801 Republic Bank Bldg., Dallas, Tex., for the petitioners. William G. Ruymann, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

The present proceedings involve individual income taxes for the calendar years 1938 and 1939. The Commissioner determined the following deficiencies:

  Docket
  Number            1938     1939

   2892 ........  $578.77   $910.38
   2893 ........   578.77    910.38

In determining the deficiencies, he added to the net income of each of the taxpayers for 1938 and 1939 sums...

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