THOMSON v. COMMISSIONER

Docket Nos. 1099-63, 1717-63.

42 T.C. 825 (1964)

ARTHUR D. THOMSON AND MARY C. THOMSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARTHUR G. B. METCALF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 28, 1964.


Attorney(s) appearing for the Case

Grafton J. Corbett, Jr., for the petitioners Arthur D. Thomson and Mary C. Thomson.

John Barr Dolan, for the petitioner Arthur G. B. Metcalf.

Raoul E. Paradis, for the respondent.


OPINION

SCOTT, Judge:

Respondent determined deficiencies in the income tax of Arthur D. and Mary C. Thomson for the calendar years 1955, 1956, 1957, and 1958, in the amounts of $3,082.58, $2,691.34, $3,100.27, and $3,305.78, respectively, and determined deficiencies in the income tax of Arthur G. B. Metcalf for the calendar years 1955, 1956, 1957, 1958, and 1959 in the amounts of $3,801.55, $1,677.10, $51.56, $1,273.74, and $437.15, respectively....

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