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HANOVER BANK v. COMMISSIONER

Docket Nos. 89166, 90208.

40 T.C. 532 (1963)

THE HANOVER BANK, AS TRUSTEE UNDER AGREEMENT DATED OCTOBER 19, 1914, MADE BY LEONA C. HOWE, DECEASED, ET AL., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT SEYMOUR W. STRONG AND FRANCES M. STRONG, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 14, 1963.

Attorney(s) appearing for the Case

Hewitt A. Conway, for the petitioner in Docket No. 89166.

Moe D. Karash, for the petitioners in Docket No. 90208.

Richard B. Nashel, for the respondent in Docket No. 89166.

Eugene H. Ciranni, for the respondent in Docket No. 90208.

The respondent determined deficiencies in income tax of petitioners Seymour and Frances Strong as follows:

Year                                                       Amount

1953 --------------------------------------------------     $38.46
1954 --------------------------------------------------     262.86
1955 --------------------------------------------------   2,153.84
1956 ----------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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