EDWARDS v. COMMISSIONER

Docket Nos. 83598, 86533.

37 T.C. 1107 (1962)

JAMES F. EDWARDS AND JOAN C. EDWARDS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTHER S. EDWARDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 19, 1962.


Attorney(s) appearing for the Case

Robert K. Emerson, Esq., for the petitioners in Docket No. 83598.

Elliott E. Meyers, Esq., for the petitioner in Docket No. 86533.

Conley G. Wilkerson, Esq., for the respondent.


FORRESTER, Judge:

Respondent has determined deficiencies in income tax against petitioners in Docket No. 83598 for the calendar years 1953, 1954, and 1955 and an addition to tax for the year 1953 as follows:

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                                       |            | Addition to
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