HEDGES v. COMMISSIONER

Docket Nos. 29288 and 29469.

18 T.C. 681 (1952)

RALPH E. HEDGES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. STANLEY HEDGES CHILDRESS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1952.


Attorney(s) appearing for the Case

Kenneth C. Hawkins, Esq., and A. R. Kehoe, Esq., for the petitioners.

John H. Pigg, Esq., for the respondent.


The Commissioner determined deficiencies and penalties under section 294 as follows:

-------------------------------------------------------------------------------------------
                                                  |         1944         |
                 Petitioner                       |----------------------| 1945, deficiency
                                                  | Deficiency | Penalty |...

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