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ZEAGLER v. COMMISSIONER

Docket Nos. 53410, 55075.

17 T.C.M. 454 (1958)

T.C. Memo. 1958-93

George M. Zeagler v. Commissioner.

United States Tax Court.

Filed May 23, 1958.

Attorney(s) appearing for the Case

William T. Rogers, Esq., Florida National Bank Building, Jacksonville, Fla., and John W. Donahoo, Esq., for the petitioner. Lee C. Smith, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income taxes in these consolidated cases as follows:

  1947..................    $14,787.34
  1948..................     11,267.44
  1949..................     14,432.14
  1950..................     16,279.06
  1951..................     25,761.21

The two questions presented for our decision are whether...

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