HOOVER v. COMMISSIONER

Docket Nos. 68417, 68418.

32 T.C. 618 (1959)

JAMES G. HOOVER AND EDNA HOOVER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES A. HOOVER AND DELLA HOOVER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 11, 1959.


Attorney(s) appearing for the Case

John A. Ross, Esq., for the petitioners.

Drew R. Tillotson, Esq., for the respondent.


MULRONEY, Judge:

Respondent determined deficiencies in the petitioners' income tax as follows:

Docket No.               Name                                   Year           Deficiency

                                                      | 1953 ---------------   $10,291.40
   68417   James G. and Edna Hoover --------------   <  1954 ---------------    11,149.00
                                               ...

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