LOCKHART v. COMMISSIONER

Docket Nos. 54449-54451.

16 T.C.M. 474 (1957)

T.C. Memo. 1957-114

Margaret L. Lockhart, et al. v. Commissioner.

United States Tax Court.

Filed June 28, 1957.


Attorney(s) appearing for the Case

Richard P. Jackson, Esq., 70 Pine Street, New York, N. Y., for the petitioners. William F. Fallon, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined deficiencies in Federal income taxes in these consolidated proceedings, as follows:

  Dkt.
  No.          Petitioner           Year  Deficiency
  54449   Margaret L. Lockhart..    1946  $ 2,639.92
                                    1947    8,897.06
  54450   Estate of Marshall L.
           Lockhart, Deceased,
           Robert W. Matthies,
           Executor...

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