LAURIE v. COMMISSIONER

Docket Nos. 16319, 16320.

12 T.C. 86 (1949)

MICHAEL LAURIE AND CELIA LAURIE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MICHAEL LAURIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 31, 1949.


Attorney(s) appearing for the Case

Otto J. Rouse, Esq., for the petitioners.

David F. Long, Esq., for the respondent.


In these consolidated proceedings, respondent determined deficiencies in income tax for the calendar years 1943 and 1944, as follows:

-----------------------------------------------------------------------------
                 Petitioner                  | Docket No. | Year | Deficiency
---------------------------------------------|------------|------|-----------
Michael Laurie and Celia Laurie ------------ |      16319 | 1943 |    $496.54
Michael Laurie...

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