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JAMES v. COMMISSIONER

Docket Nos. 91432, 92499.

21 T.C.M. 953 (1962)

T.C. Memo. 1962-173

Ralph W. James and Myrtle B. James v. Commissioner. James R. Clark, Jr. v. Commissioner.

United States Tax Court.

Filed July 25, 1962.

Attorney(s) appearing for the Case

Henry C. Diehl, Esq., 900 Wilshire Blvd., Los Angeles, Calif. and John H. Hall, Esq., for the petitioners in Docket No. 91432. Jack E. Roberts, Esq., for the petitioner in Docket No. 92499. Edward M. Fox, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

The respondent has determined deficiencies in the income tax of petitioners as follows:

 Dkt. No.         Petitioner                     Year    Deficiency

  91432    Ralph W. James and Myrtle B. James    1956    $41,562.85
  92499    James R. Clark, Jr.                   1956     68,233.62

The issue common to both cases is the extent to which Ralph W. James and James R. Clark...

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