LEWIS v. COMMISSIONER

Docket Nos. 32659, 32660, 32662.

19 T.C. 887 (1953)

IRVING R. LEWIS AND LOTTA R. LEWIS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ERNEST M. GREEN AND PEARL(E) GREEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HOWARD H. GREEN AND ANNA GREEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 25, 1953.


Attorney(s) appearing for the Case

L. F. Loux, Esq., for the petitioners.

Charles R. Hembree, Esq., for the respondent.


The respondent determined deficiencies in income tax of the petitioners for the year 1947 as follows:

Irving R. and Lotta R. Lewis ------------------------   $1,505.16
Ernest M. and Pearle Green --------------------------    1,736.40
Howard H. and Anna Green ----------------------------    1,912.70

In their petition filed with this Court, petitioners Irving R. and Lotta R. Lewis assigned as error respondent's determination that part of the above...

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