SINCLAIR v. COMMISSIONER

Docket Nos. 68220, 68358.

19 T.C.M. 602 (1960)

T.C. Memo. 1960-113

Mary Sinclair v. Commissioner. George Abbott v. Commissioner.

United States Tax Court.

Filed May 31, 1960.


Attorney(s) appearing for the Case

Arnold R. Krakower, Esq., and Richard Steel, Esq., for the petitioner in Docket No. 68220. Joseph B. Kass, C. P. A., 200 Fourth Avenue, New York, N. Y., Max W. Schachter, Esq., and George G. Gallantz, Esq., for the petitioner in Docket No. 68358. John A. Dunkel, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in income tax for petitioner Mary Sinclair for the year 1951 in the amount of $4,500.48. Respondent determined a deficiency in income tax for petitioner George Abbott for the year 1951 in the amount of $4,472.39. The two cases were consolidated for trial because the only remaining issue in both cases involves the same transaction, all other issues having been disposed...

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