MILLER v. COMMISSIONER

Docket Nos. 36103, 36104.

23 T.C. 565 (1954)

JOSEPH T. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CRYSTAL V. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 31, 1954.


Attorney(s) appearing for the Case

William M. Goza, Jr., Esq., for the petitioners.

James R. Harper, Jr., Esq., for the respondent.


These consolidated proceedings involve income tax deficiencies for 1946 as follows:

Joseph T. Miller -----------------------------------   $26,023.42
Crystal V. Miller ----------------------------------    25,814.42

In the deficiency notices the respondent computed the respective deficiencies as follows:

                                                                     Joseph T.    Crystal V.
                        ...

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