Bannister v. Commissioner

Edward A. Bannister v. Commissioner. Emily A. Bannister v. Commissioner.

Bannister v. Commissioner

Docket Nos. 3365, 3366.

United States Tax Court

1945 Tax Ct. Memo LEXIS 269; 4 T.C.M. (CCH) 304; T.C.M. (RIA) 45091;

March 13, 1945

Sydney Livesey, Esq., and Winfield G. Boyd, C.P.A., P.O. Box 1247, Yakima, Wash., for the petitioners. Douglas L. Barnes, Esq., and W. H. Payne, Esq., for the respondent.

MELLOTT

Memorandum Findings of Fact and Opinion

MELLOTT, Judge: Each of these cases involves a deficiency in income tax for the calendar year 1941 in the amount of $1,360.53. They were consolidated for…