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MOUGHON v. COMMISSIONER

Docket Nos. 88838, 88847, 88848.

22 T.C.M. 94 (1963)

T.C. Memo. 1963-25

Morris Moughon and Virginia Moughon v. Commissioner. Martin A. Hayes & Co., Inc. v. Commissioner. Hubert C. Cunningham v. Commissioner.

United States Tax Court.

Filed January 29, 1963.

Attorney(s) appearing for the Case

John M. Barksdale, Esq., Nashville Trust Bldg., Nashville, Tenn., and Richard H. Frank, Jr., Esq., for the petitioners. Robert B. Milsten, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax as follows:

  Docket
    No.      Petitioner            Year     Deficiency

  88838    Morris Moughon
            and Virginia
            Moughon ...........    1956     $ 1,604.14
                                   1957       4,376.78
                                   1958       7,753.04
  88847    Martin A. Hayes
        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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