LUNSFORD v. COMMISSIONER

Docket Nos. 28228, 28294.

11 T.C.M. 554 (1952)

Marvin Lunsford v. Commissioner. Jetta Fern Lunsford v. Commissioner.

United States Tax Court.

Entered May 29, 1952.


Attorney(s) appearing for the Case

Wentworth T. Durant, Esq., 601 Mercantile Sec. Bldg., Dallas, Tex., and Robert A. Wilson, Esq., for the petitioners. D. Louis Bergeron, Esq., and Tom F. Reese, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax as follows:

                          Fiscal
      Taxpayer          year ended      Deficiency

  Marvin Lunsford ...  July 31, 1946    $ 4,189.67
                       July 31, 1947     21,593.69

                       Calendar Year

  Jetta Fern Lunsford      1946         $ 3,929.64
                           1947          13,553.03
...

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