CONOVER v. COMMISSIONER

Docket Nos. 4001, 4004, 4005.

4 T.C.M. 367 (1945)

Henry S. Conover v. Commissioner. Percy J. Smith v. Commissioner. Jane L. Moore v. Commissioner.

United States Tax Court.

Entered April 5, 1945.


Attorney(s) appearing for the Case

Samson Merriam, Esq., for the petitioners. Clay C. Holmes, Esq., for the respondent.


Memorandum Opinion

DISNEY, Judge:

These cases, duly consolidated for hearing, involve income taxes for the calendar year 1941. Deficiencies were determined as follows:

Docket No. 4001  Henry S. Conover......... $  327.81
Docket No. 4004  Percy J. Smith...........    316.06
Docket No. 4005  Jane L. Moore............  1,235.38

After concessions on other issues, which will be reflected in decision entered under Rule 50, there remains...

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