MAILLOUX v. COMMISSIONER

Docket Nos. 79473, 79474.

20 T.C.M. 942 (1961)

T.C. Memo. 1961-188

Melvin Mailloux and Abigail Mailloux v. Commissioner. Robert R. Foley and Mary J. Foley v. Commissioner.

United States Tax Court.

Filed June 23, 1961.


Attorney(s) appearing for the Case

Leland E. Fiske, Esq., Adolphus Tower, Dallas, Tex., for the petitioners. Graham R. E. Koch, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency has been determined in the income tax of each of the petitioners for the year 1954 in the amounts as follows:

  Docket
    No.

  79473    Melvin and Abigail Mailloux ..  $26,942.83
  79474    Robert R. and Mary J.
             Foley ......................    26,577.19

The sole issue for determination, which is identical as to each petitioner, is whether or not...

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