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BANNISTER v. COMMISSIONER

Docket Nos. 3365, 3366.

4 T.C.M. 304 (1945)

Edward A. Bannister v. Commissioner. Emily A. Bannister v. Commissioner.

United States Tax Court.

Entered March 13, 1945.

Attorney(s) appearing for the Case

Sydney Livesey, Esq., and Winfield G. Boyd, C. P. A., P. O. Box 1247, Yakima, Wash., for the petitioners. Douglas L. Barnes, Esq., and W. H. Payne, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MELLOT, Judge:

Each of these cases involves a deficiency in income tax for the calendar year 1941 in the amount of $1,360.53. They were consolidated for hearing. Inasmuch as the petitioners are husband and wife, filing separate returns of income in which each reports one-half of the income of the community, it will be sufficient for present purposes to make findings of fact and discuss the questions in Docket No. 3365...

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