BRYANT v. COMMISSIONER

Docket No. 82206.

33 T.C. 201 (1959)

DUDLEY H. BRYANT AND PEGGY BRYANT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 30, 1959.


Attorney(s) appearing for the Case

Andrew S. Coxe, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The question involved herein, whether separate petitions are required under the circumstances shown, has arisen more than once, and it seems advisable to have a published opinion on the question. The Commissioner mailed three deficiency notices on May 1, 1959. One to Dudley H. Bryant at 2207 Rebel Road, Austin, Texas, advised him of the determination of a deficiency in income tax for 1955 of $7,023.01, plus an addition thereto...

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