HERNDON v. COMMISSIONER

Docket Nos. 12587, 12588, 12589, 12590.

7 T.C.M. 125 (1948)

Gilbert Herndon v. Commissioner. G. Herndon v. Commissioner. Sarah Herndon v. Commissioner.

United States Tax Court.

Entered February 26, 1948.


Attorney(s) appearing for the Case

Homer J. Fisher, Esq., for the petitioners. J. Marvin Kelley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARLAN, Judge:

These cases, which have been consolidated, involve proposed deficiencies in income taxes for the years 1942, 1943 and 1944 as follows:

-----------------------------------------------
                                   Deficiency
Docket No.  Year                  determined
-----------------------------------------------
  12587     1942 and 1943......... $4,177.20
  12588     1942 and...

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