CARLSON v. COMMISSIONER

Docket Nos. 65856, 65857, 70624, 70625.

18 T.C.M. 1143 (1959)

T.C. Memo. 1959-239

Harlan O. Carlson and Mildred C. Carlson, husband and wife, et al. v. Commissioner.

United States Tax Court.

Filed December 24, 1959.


Attorney(s) appearing for the Case

Maurice Weinstein, Esq., 623 North 2nd Street, Milwaukee, Wis., and Byron Axel, Esq., for the petitioners. James T. Wilkes, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

This consolidated proceeding involves deficiencies in income tax determined against petitioners as follows:

  Petitioners    Dkt. No.    Year    Deficiency

  Harlan O. Carlson and Mildred C. Carlson ......    65856    1953    $5,856.06
                                                     65856    1954     3,373.83
                                                     70625    1955  ...

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