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MURPHY v. COMMISSIONER

Docket Nos. 4138-64, 4905-64.

25 T.C.M. 1340 (1966)

T.C. Memo. 1966-261

Vester Eugene Murphy and Helen Murphy v. Commissioner. Leland F. Anderson and Bettye J. Anderson v. Commissioner.

United States Tax Court.

Filed November 30, 1966.

Attorney(s) appearing for the Case

Vester Eugene Murphy, pro se, 1550 Allen Ave., Glendale, Calif., in docket No. 4138-64. Leland F. Anderson, pro se, 604 N. Frederic St., Burbank, Calif., in docket No. 4905-64. Arthur Generaux, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

These cases have been consolidated for trial, briefing and opinion. The respondent determined deficiencies in petitioners' income taxes for the year 1961 as follows:

                                 Deficiency
  Docket No. 4138-64...........   $983.93
  Docket No. 4905-64...........    667.38

These consolidated cases present the single, common issue as to whether distributions...

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