HINMAN v. COMMISSIONER

Docket Nos. 44875-44877.

12 T.C.M. 1347 (1953)

Frank R. Hinman v. Commissioner. Nannie Hinman v. Commissioner. Frank R. Hinman and Nannie Hinman v. Commissioner.

United States Tax Court.

Entered November 30, 1953.


Attorney(s) appearing for the Case

George M. Bryant, Esq., Rowan Building, 458 South Spring Street, Los Angeles, Calif., and Walter M. Campbell, Esq., for the petitioners. Clayton J. Burrell, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for the years 1946 and 1947, as follows:

  Docket No.    Year    Deficiency

  44875    1946............    $1,459.13
  44876    1946............     1,459.12
  44877    1947............     9,362.44

In Docket Nos. 44875 and 44876, the issue is whether the taxpayers omitted...

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