ROBINSON v. COMMISSIONER

Docket Nos. 4655, 4656, 4657.

4 T.C.M. 1039 (1945)

Horace P. Robinson and Marie D. Robinson, his wife, v. Commissioner. Wallace A. Robinson v. Commissioner. H. F. Hammon Trust, by Horace P. Robinson and Wallace A. Robinson, Co-Trustees, v. Commissioner.

United States Tax Court.

Entered November 30, 1945.


Attorney(s) appearing for the Case

Douglas D. Felix, Esq., Congress Bldg., Miami, Fla., for the petitioners. E. L. Potter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

These duly consolidated cases involve deficiencies in income tax for the calendar year 1941 in the following amounts:

  Docket
   No.           Petitioner        Amount

  4655    Horace P. Robinson and
           Marie D. Robinson, his
           wife .................  $ 446.58

  4656    Wallace A. Robinson....    475.27
  4657    H. F. Hammon Trust by
           Horace P. Robinson...

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