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  5. 17 T.C.M. 406 (1958)
 

STRAWDER v. COMMISSIONER

Docket Nos. 52734, 52735, 52772, 60455.

17 T.C.M. 406 (1958)

T.C. Memo. 1958-82

Annie L. Strawder et al. v. Commissioner.

United States Tax Court.

Filed April 30, 1958.

Attorney(s) appearing for the Case

Joseph Hartman, Esq., C. P. A., Clark Building, Jacksonville, Fla., and Llewellyn A. Luce, Esq., for the petitioners. Hugh G. Isley, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

In Docket Nos. 52734 and 52735 respondent made the following determinations against each of the petitioners W. R. Strawder, Jr., and Annie L. Strawder, who were married and filed joint returns during and for the taxable years 1949 and 1950, but were subsequently divorced:

                              Addition       Addition
                            to Tax, Section   to Tax,
                              ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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