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MUELLER v. COMMISSIONER

Docket Nos. 44095, 44096.

14 T.C.M. 439 (1955)

T.C. Memo. 1955-120

Virginia B. Mueller v. Commissioner. Gustave A. Mueller and Virginia B. Mueller v. Commissioner.

United States Tax Court.

Filed May 16, 1955.

Attorney(s) appearing for the Case

John G. Heard, Esq., for the petitioners. M. Clifton Maxwell, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income tax and penalty against petitioners as follows:

---------------------------------------------------------------------------------------
  Docket
    No.       Petitioner                                Year  Deficiency  Penalty
---------------------------------------------------------------------------------------
  44095   Virginia B. Mueller......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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