MANNING TRUST v. COMMISSIONER

Docket Nos. 16249, 16250, 16251.

15 T.C. 930 (1950)

H. GRADY MANNING TRUST, MRS. H. GRADY MANNING, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RUTH MANNING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOY MANNING SCOTT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 27, 1950.


Attorney(s) appearing for the Case

John P. Ohl, Esq., for the petitioners.

Stanley B. Anderson, Esq., for the respondent.


The respondent in these consolidated proceedings determined deficiencies in income tax, as follows:

----------------------------------------------------------------------------------------------------
                           Petitioner                               | Docket No. | Year | Deficiency
--------------------------------------------------------------------|------------|------|-----------
H. Grady Manning Trust ----------------------------------...

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