SOLOMON v. COMMISSIONER

Docket Nos. 53830, 53831.

25 T.C. 936 (1956)

DIANE M. SOLOMON (MRS. DUAINE SOLOMON, FORMERLY DIANE M. FARNSWORTH), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHARD AND DOLORETA C. FARNSWORTH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1956.


Attorney(s) appearing for the Case

Oscar I. Koke, C. P. A., for the petitioners.

W. M. Basye, Esq., for the respondent.


OPINION.

MULRONEY, Judge:

In these two consolidated cases deficiencies in income tax were determined against petitioners for the year 1952 as follows:

Docket No.                               Petitioner                          Deficiency

53830 ------------------   Diane M. Solomon (Mrs. Duaine Solomon, formerly
                             Diane M. Farnsworth) ------------------------       $59.00
53831 ----...

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