Eagan v. Commissioner

Edward Eagan and Mary Eagan v. Commissioner. Leo T. Eagan and Eleanor D. Eagan v. Commissioner.

Eagan v. Commissioner

Docket Nos. 33827, 33931.

United States Tax Court

1953 Tax Ct. Memo LEXIS 162; 12 T.C.M. (CCH) 876; T.C.M. (RIA) 53266;

July 31, 1953

Benjamin E. Shove, Esq., 800 Hills Building, Syracuse, N. Y., for the petitioners. Clay C. Holmes, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined deficiencies in income taxes for the year 1947 against petitioners as follows:

Docket No. 33827

$49,716.73

Docket No. 33931

48,173.52

The proceedings were…