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  5. 7 T.C.M. 685 (1948)
 

KIDD v. COMMISSIONER

Docket Nos. 14904, 14905, 14906, 14907.

7 T.C.M. 685 (1948)

Barron Kidd v. Commissioner. Helen Ulmer Kidd v. Commissioner. A. W. Cherry v. Commissioner. Helen Gholson Cherry v. Commissioner.

United States Tax Court.

Entered September 29, 1948.

Attorney(s) appearing for the Case

George S. Atkinson, Esq., and Tom B. Rhodes, Jr., Esq., Dallas National Bank Bldg., Dallas, Tex., for the petitioners. Donald P. Chehock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

In these consolidated proceedings, respondent determined deficiencies in income tax for the year 1943, and by amendment to answer has sought increased deficiencies as follows:

  Docket
  Number                 Petitioner             Deficiency    Increase

  14904    Barron Kidd .....................    $4,522.03     .......
  14905    Helen Ulmer Kidd ................     4,521.18     .......
  14906    A...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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