COOKE v. COMMISSIONER

Docket Nos. 49322-49324.

15 T.C.M. 514 (1956)

T.C. Memo. 1956-102

Phil G. Cooke v. Commissioner. Esther L. Cooke v. Commissioner. Estate of Allen F. Knight, Deceased, Kelly L. Knight, Executrix, and Kelly L. Knight, Individually v. Commissioner.

United States Tax Court.

Filed April 30, 1956.


Attorney(s) appearing for the Case

William E. Evenson, Jr., Esq., Insurance Building, Seattle, Wash., and Harry Henke, Jr., Esq., for the petitioners. Joseph G. White, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The following deficiencies for the calendar year 1948 have been determined by the Commissioner of Internal Revenue:

             Petitioner                    Dkt. No.    Deficiency

  Phil G. Cooke ........................    49322      $  165.00
  Esther L. Cooke ......................    49323         165.00
  Estate of Allen F. Knight,
    Deceased, Kelly L.
    Knight, Executrix...

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