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PATTON v. COMMISSIONER

Docket Nos. 10275, 10276.

6 T.C.M. 482 (1947)

James F. Patton v. Commissioner. Vincent Patton v. Commissioner.

United States Tax Court.

Entered April 30, 1947.

Attorney(s) appearing for the Case

L. F. Loux, Esq., 1000 N. B. C. Bldg., Cleveland, Ohio, for the petitioners. Howard W. Kohn, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

These cases, which were consolidated, involve the income and victory tax liabilities of the above named petitioners for the taxable year 1943. The asserted deficiencies are $16,561.12 in the case of James F. Patton, and $16,361.80 in the case of Vincent Patton.

The returns of the petitioners were filed with the collector of internal revenue for the 18th district of Ohio at Cleveland, Ohio.

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