MANN v. COMMISSIONER

Docket Nos. 58433, 58439.

16 T.C.M. 212 (1957)

T.C. Memo. 1957-49

Ethel Gregg Mann v. Commissioner. Blanche C. Chapman v. Commissioner.

United States Tax Court.

Filed March 28, 1957.


Attorney(s) appearing for the Case

W. R. Wallace, Jr., Esq., Shell Building, San Francisco, Calif., for the petitioners. William F. Chapman, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies in income tax of petitioners for years and in amounts as follows:

                    Docket
  Petitioner         No.    Year      Deficiency

Ethel Gregg Mann    58433    1951...   $5,283.83
                             1952...    5,926.28
                             1953...    5,883.95
Blanche C. Chapman  58439    1951...   $1,496.20
                      ...

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