JOHNSON v. COMMISSIONER

Docket Nos. 27949, 27950, 27951.

19 T.C. 465 (1952)

ELISE AVERY JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. COURTNEY GLISSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF WILLIAM JOE GODWIN, DECEASED, RUTH GODWIN, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 12, 1952.


Attorney(s) appearing for the Case

W. G. Boone, Esq., and Charles H. Davis, Esq., for the petitioners.

Homer F. Benson, Esq., for the respondent.


Respondent determined deficiencies in the income tax of petitioners for the year 1946 as follows:

           Petitioner                          Docket No.    Deficiency

Elise Avery Johnson -----------------------       27949      $283.78
Courtney Glisson --------------------------       27950       713.01
William Joe Godwin, Deceased --------------       27951       701.86

The principal issue is whether the former stockholders...

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