BLANKENSHIP v. COMMISSIONER

Docket Nos. 45113, 46741.

14 T.C.M. 646 (1955)

T.C. Memo. 1955-169

Claude Blankenship and Emma Blankenship (Wife) v. Commissioner. Claude Blankenship v. Commissioner.

United States Tax Court.

Filed June 27, 1955.


Attorney(s) appearing for the Case

Manny H. Frockt, Esq., for the petitioners. Charles R. Hembree, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income taxes for the years and in the amounts as follows:

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     Docket No.           Petitioner                    Year   Deficiency
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       45113     Claude and Emma Blankenship .........  1950    $104...

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