PAYSON v. COMMISSIONER

Docket Nos. 56060, 56061, 56062.

18 T.C.M. 686 (1959)

T.C. Memo. 1959-158

Herbert Payson, Jr. and Eileen Payson, Husband and Wife v. Commissioner. Benjamin D. Holt and Anne Carroll Holt, Husband and Wife v. Commissioner. Alida Payson Snow v. Commissioner.

United States Tax Court.

Filed August 13, 1959.


Attorney(s) appearing for the Case

Carl F. Bauersfeld, Esq., for the petitioners. Chester M. Howe, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

This consolidated proceeding involves deficiencies in income tax for 1950 determined against petitioners as follows:

                            Docket
       Petitioner             No.   Deficiency
Herbert Payson, Jr., and
  Eileen Payson .........    56060   $1,736.48
Benjamin D. Holt and Anne
  Carroll Holt ..........    56061    2,637.80
Alida Payson Snow .......    56062    3,065...

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