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EATON v. COMMISSIONER

Docket Nos. 24081, 24082.

11 T.C.M. 734 (1952)

Roy Eaton v. Commissioner. Genevieve H. Eaton v. Commissioner.

United States Tax Court.

Entered July 9, 1952.

Attorney(s) appearing for the Case

Milton Cades, Esq., 400 Bishop Trust Bldg., Honolulu, T. H., and Urban E. Wild, Esq., for the petitioners. Charles W. Nyquist, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income tax for the years and in the amounts as follows:

  Year              Roy Eaton    Genevieve Eaton
  1943 ..........   $ 7,477.24         -0-
  1944 ..........    23,589.24         -0-
  1945 ..........    19,282.01       $381.09
  1946 ..........       449.81        449.81

The principal issue is whether...

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