VAUGHEY v. COMMISSIONER

Docket Nos. 1900-63—1905-63, 1935-63—1941-63, 3413-63, 3553-63.

24 T.C.M. 1369 (1965)

T. C. Memo. 1965-253

E. A. Vaughey and Mary B. Vaughey, et al. v. Commissioner.

United States Tax Court.

Filed September 20, 1965.


Attorney(s) appearing for the Case

C. Delbert Hosemann, for the petitioners. Roger Rhodes, for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined deficiencies in income tax for the calendar year 1959 in the following amounts:

  Docket No.             Petitioner             Amount

  1937-63     E. A. Vaughey and Mary B.
               Vaughey ......................  $11,108.58
  1900-63     Deposit Guaranty Bank and
               Trust Company, Trustee
               for Elizabeth Hayden Blackburn
...

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