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SLOUGH v. COMMISSIONER

Docket Nos. 2562, 2563.

3 T.C. 565 (1944)

FRANK M. SLOUGH AND JOSEPHINE C. SLOUGH, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. HELEN SLOUGH JUERGENS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 4, 1944.

Attorney(s) appearing for the Case

Frank M. Slough and J. Helen Slough Juergens, for the petitioners.

Lawrence R. Bloomenthal, Esq., for the respondent.

OPINION.

LEECH, Judge:

These consolidated proceedings involve income tax deficiencies for the calendar year 1940. In Docket No. 2562 respondent determined a deficiency of $1,201.82 against petitioners Frank M. Slough and Josephine C. Slough, husband and wife. Docket No. 2563 involves a deficiency against J. Helen Slough Juergens in the amount of $138.07.

The sole issue is whether the respective petitioners are entitled to

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