DROKE v. COMMISSIONER

Docket Nos. 43402, 43403.

12 T.C.M. 702 (1953)

Ray W. Droke v. Commissioner.

United States Tax Court.

Entered June 19, 1953.


Attorney(s) appearing for the Case

Wallace Lopez, Esq., 1517-18 First National Bank Building, Memphis, Tenn., for the petitioner. Charles R. Hembree, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

These proceedings were consolidated and involve deficiencies in income tax as follows:

  Docket No.       Year       Deficiency

  43402........    1949       $240.05
  43403........    1950        209.00

In the determination of these deficiencies respondent disallowed in each year exemptions of $600 each for two sons and a stepdaughter, and a deduction of $650 in 1949 for...

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