JOHNSON v. COMMISSIONER

Docket Nos. 49280, 56515-56518.

14 T.C.M. 1121 (1955)

T.C. Memo. 1955-291

Dorothy B. Johnson et al. v. Commissioner.

United States Tax Court.

Filed October 28, 1955.


Attorney(s) appearing for the Case

Clifford V. Heimbucher, C. P. A., Mills Tower, San Francisco, Calif., for the petitioners. T. M. Mather, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for the year 1949, as follows:

  Docket
   No.             Petitioner    Deficiency

  49280    Dorothy B. Johnson.........  $12,611.38
  56515    Barbara Bridge ............   13,667.86
  56516    Farnsworth and Elizabeth B.
             Currier .................   10,309.40
  56517    Francis P. and Marjory B.
             Farquhar...

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