COBLEIGH v. COMMISSIONER

Docket Nos. 49174, 49175.

15 T.C.M. 1379 (1956)

T.C. Memo. 1956-261

Clair H. Cobleigh v. Commissioner. Ruth L. Cobleigh v. Commissioner.

United States Tax Court.

Filed November 23, 1956.


Attorney(s) appearing for the Case

Robert Lloyd Jeffrey, Esq., 4800 A Street, Lincoln, Neb., for the petitioners. Ivan L. Onnen, Esq., and Stanley E. Jennings, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income tax against Clair H. Cobleigh, the petitioner in Docket No. 49174, for the years 1946 and 1947 in the sums of $314.28 and $1,817.66, respectively, and against Ruth L. Cobleigh, the petitioner in Docket No. 49175, for the years 1946 and 1947 in the sums of $314.28 and $1,817.65, respectively.

The issues in these consolidated proceedings are (1) whether the respondent...

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