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LITTLE v. COMMISSIONER

Docket Nos. 34267, 34281.

13 T.C.M. 115 (1954)

Hugh F. Little and Mildred L. Little v. Commissioner. Ernest E. Gentry v. Commissioner.

United States Tax Court.

Entered February 9, 1954.

Attorney(s) appearing for the Case

Benjamin O. Johnson, Esq., Box 1656, Spartanburg, S. C., for the petitioners. John P. Persons, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined a deficiency in income tax of $3,954.75 against Hugh F. Little and Mildred L. Little for the calendar year 1947, and deficiencies in income tax of $50.94 and $2,918.25 against Ernest E. Gentry for the calendar years 1946 and 1947, respectively.

In his petition Ernest E. Gentry did not allege error in the respondent...

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