HAYWARD v. COMMISSIONER

Docket Nos. 73960, 74003.

37 T.C. 78 (1961)

CHARLES A. HAYWARD AND WINIFRED J. HAYWARD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MAX E. HAYWARD AND EDNA L. HAYWARD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 25, 1961.


Attorney(s) appearing for the Case

Dean S. Butler, Esq., for the petitioners.

Thomas F. Greaves, Esq., and Jack E. Roberts, Esq., for the respondent.


TRAIN, Judge:

Respondent determined deficiencies for 1952 as follows:

                                                             Docket
                 Petitioners                                   No.    Deficiency

Charles A. Hayward and Winifred J. Hayward ---------------    73960      $632.52
Max E. Hayward and Edna L. Hayward -----------------------    74003     5,731.31

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