DAGGITT v. COMMISSIONER

Docket Nos. 38570, 38571.

23 T.C. 31 (1954)

DELOSS E. DAGGITT AND DUANA C. DAGGITT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOSEPH REID AND MAE REID, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 13, 1954.


Attorney(s) appearing for the Case

William H. Quealy, Esq., for the petitioners.

Robert R. Veach, Esq., for the respondent.


OPINION.

RAUM, Judge:

The Commissioner of Internal Revenue determined deficiencies in income tax for 1948 in the amount of $17,193.40 against Deloss E. and Duana C. Daggitt, and in the amount of $910.92 against Joseph and Mae Reid. The petitioners in each case are husband and wife, residing in Michigan, and the joint returns in question for 1948 were filed with the then collector of internal revenue at Detroit, Michigan. Substantially all of the facts...

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