SEASONGOOD v. COMMISSIONER

Docket Nos. 42537, 42538, 42539.

22 T.C. 671 (1954)

MURRAY SEASONGOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. AGNES SEASONGOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MURRAY SEASONGOOD AND AGNES SEASONGOOD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 28, 1954.


Attorney(s) appearing for the Case

James D. Long, Esq., Harry Stickney, Esq., and Murray Seasongood, Esq., for the petitioners.

R. G. de Quevedo, Esq., for the respondent.


In these proceedings, consolidated for hearing, respondent has determined deficiencies in income tax as follows:

                         Docket No. 42537

Year                           Petitioner                   Amount

1946 --------   Murray Seasongood ---------------------     $736.00
1947 --------   Murray Seasongood ---------------------    1,532.65

                         Docket No. 42538

1946 --------  ...

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