SWALLEN v. COMMISSIONER

Docket Nos. 23348, 23654.

10 T.C.M. 475 (1951)

Jason R. Swallen v. Commissioner. Leona Smith Swallen v. Commissioner.

United States Tax Court.

Entered May 22, 1951.


Attorney(s) appearing for the Case

Jason R. Swallen, pro se. Eli Grubic, Esq., for petitioner Leona Smith Swallen. Sanford M. Stoddard, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

Under Docket No. 23348, petitioner Jason R. Swallen asks redetermination of deficiencies in income tax determined by the respondent in the amounts of $180 for the calendar year 1945 and $177.83 for the calendar year 1947. Under Docket No. 23654 petitioner Leona Smith Swallen asks redetermination of deficiencies in income tax determined by the respondent in the amounts of $185.32, $151.23 and $158, for...

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