GRANT v. COMMISSIONER

Docket Nos. 87269-87273.

22 T.C.M. 771 (1963)

T.C. Memo. 1963-161

Norman A. Grant and Genevieve K. Grant, et al. v. Commissioner.

United States Tax Court.

Filed June 11, 1963.


Attorney(s) appearing for the Case

John P. Lipscomb and George W. Beatty, for the petitioners. Joseph N. Ingolia, for the respondent.


Memorandum Findings of Fact and Opinion

These cases have been consolidated for hearing and opinion. They involve deficiencies determined by respondent in petitioners' Federal income taxes in the years and in the amounts as follows:

  Docket
    No.              Petitioners            Year    Deficiency

  87269    Norman A. Grant                  1953    $    64.70
            and Genevieve K.                1954        946.54
            Grant...

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