THORMAN v. COMMISSIONER

Docket Nos. 31431, 31432.

12 T.C.M. 963 (1953)

H. C. Thorman v. Commissioner. Nina L. Thorman v. Commissioner.

United States Tax Court.

Entered August 27, 1953.


Attorney(s) appearing for the Case

Leon O. Lewis, Jr., Esq., 1709 Transit Tower, San Antonio, Tex., for the petitioners. John P. Higgins, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent has determined deficiencies in income tax as follows:

  Docket
    No.       Petitioner        Year   Deficiency
  31431   H. C. Thorman....     1944    $ 173.50
          1945    13,178.25
          1946    11,729.25
  31432    Nina L. Thorman..    1944      633.51
          1945    13,959.58
          1946    12,266.39

The issues in these proceedings are ...

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