McLEAN v. COMMISSIONER

Docket Nos. 1241, 1242, 1265, 1266, 1267, 1268, 1269, 1270.

3 T.C.M. 1174 (1944)

Charles Russell McLean; Mildred Washburn McLean, Deceased, Charles Russell McLean, Executor; Estate of John L. Washburn, Deceased, Martha Hooker Washburn, Executrix; Genevieve Washburn; Hope Washburn; Martha Hooker Washburn; Ruby Washburn; Abbott M. Washburn v. Commissioner.

United States Tax Court.

Entered November 2, 1944.


Attorney(s) appearing for the Case

John E. Hughes, Esq., for the petitioners. Edward C. Adams, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

These proceedings, consolidated for hearing and opinion, involve deficiencies in income tax for the year 1939 as follows:

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       Docket
       Number              Petitioner                   Deficiency

        1241    Charles Russell McLean ..............  $  2,239.20
        1242    Mildred Washburn McLean...

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