MATHIEU v. COMMISSIONER

Docket Nos. 29455, 29456.

11 T.C.M. 751 (1952)

John H. Mathieu and Elizabeth A. Mathieu v. Commissioner.

United States Tax Court.

Entered July 14, 1952.


Attorney(s) appearing for the Case

Robert W. Roe, Esq., for the petitioners. John L. King, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax against the petitioners as follows: John H. Mathieu, $57.50 and $1,708.51 for 1944 and 1945, respectively; Elizabeth A. Mathieu, $1,790.14 for 1945. John H. Mathieu and Elizabeth A. Mathieu claim overpayments for 1945 in the respective amounts of $5,160.17 and $3,174.80. John H. Mathieu concedes the deficiency determined for 1944.

The issues are the same in both cases...

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