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LOPER v. COMMISSIONER

Docket Nos. 23271, 23272, 26412, 26413.

10 T.C.M. 23 (1951)

Clyde H. Loper v. Commissioner. Lillie May Loper v. Commissioner.

United States Tax Court.

Entered January 11, 1951.

Attorney(s) appearing for the Case

S. L. Mayo, Esq., 625 Republic Bank Bldg., Dallas, Tex., for the petitioners. John P. Higgins, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings, consolidated for hearing, involve deficiencies in income taxes of each of the petitioners for the years 1945, 1946 and 1947, in the respective amounts of $74.67, $204.53 and $568.19. Petitioners are husband and wife. They filed separate returns for each of the years involved on the community property basis. The term "petitioner" will be used hereinafter to refer to the husband, Clyde H. Loper.

The...

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