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JENKINS v. COMMISSIONER

Docket Nos. 32404-32409.

13 T.C.M. 61 (1954)

James L. Jenkins et al. v. Commissioner.

United States Tax Court.

Entered January 26, 1954.

Attorney(s) appearing for the Case

Lloyd H. Young, Esq., for the petitioners. James A. Anderson, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax as follows:

  Docket No.              Petitioner                      Year    Amount

    32404    James L. Jenkins .........................   1946  $ 8,838.02
    32404    James L. Jenkins .........................   1947   16,141.07
    32405    James L. and Mallie E. Jenkins ...........   1948    3...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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