HEIDERICH v. COMMISSIONER

Docket Nos. 34209, 34210.

19 T.C. 382 (1952)

ARNOLD F. HEIDERICH AND IRMA L. HEIDERICH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HENRY A. RAMEY AND T. LUCILLE RAMEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 4, 1952.


Attorney(s) appearing for the Case

David Beck, Esq., for the petitioners.

John J. Hopkins, Esq., for the respondent.


The respondent determined deficiencies in income tax against the petitioners as follows:

Year                                  Petitioner                             Deficiency

1947 -------------------   Arnold F. and Irma L. Heiderich ---------------    $5,855.54
1947 -------------------   Henry A. and T. Lucille Ramey -----------------     6,336.04

These cases were consolidated for hearing. The parties have entered into a...

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