TRELFALL v. COMMISSIONER

Docket Nos. 1533, 1535.

3 T.C.M. 461 (1944)

J. Don Trelfall and Lucille M. Trelfall v. Commissioner. Samuel S. Bruce and Margaret S. Bruce v. Commissioner.

United States Tax Court.

Entered May 16, 1944.


Attorney(s) appearing for the Case

Eugene R. Speer, Esq., 2137 Oliver Bldg., Pittsburgh, Pa., for the petitioners. J. Harrison Miller, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SMITH, Judge:

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

  Docket                             Deficiency
   No.         Petitioner          Year    Amount

  1533    J. Don Trelfall and      1939    $138.38
            Lucille M. Trelfall    1940     306.18
  1535    Samuel S. Bruce...

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