KINMONT v. COMMISSIONER

Docket Nos. 53749, 53877.

18 T.C.M. 711 (1959)

T.C. Memo. 1959-163

Ralph A. Kinmont v. Commissioner. R. William Kinmont v. Commissioner.

United States Tax Court.

Filed August 20, 1959.


Attorney(s) appearing for the Case

Curtis C. Legerton, Esq., 6331 Hollywood Boulevard, Hollywood, Calif., for the petitioners. Michael P. McLeod, Esq., and R. E. Maiden, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined the following deficiencies in the petitioners' income tax:

  Docket No.    Year               Petitioner                    Deficiency

    53749       1943    Ralph A. Kinmont ....................    $51,727.40
    53749       1944    Ralph A. Kinmont ....................     33,277.37
    53877       1943    R. William Kinmont ..................     54,039.95...

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