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BLAUVELT v. COMMISSIONER

Docket Nos. 1023, 1024.

4 T.C. 10 (1944)

ERNEST E. BLAUVELT AND ELIZABETH A. BLAUVELT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAMUEL S. EVANS AND EMILY M. EVANS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 21, 1944.

Attorney(s) appearing for the Case

Carter T. Louthan, Esq., for the petitioners.

F. X. Gallagher, Esq., for the respondent.

OPINION.

DISNEY, Judge:

These proceedings, involving the redetermination of deficiencies of $102.22 and $244.17 for 1940 in the respective docket numbers, were consolidated for hearing and report. The facts are found as set forth in a stipulation of facts.

The petitioners in each docket are husband and wife. The husbands owned shares of stock of the Chapultepec Land Improvement Co., a New Jersey corporation...

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