Lockhart v. Commissioner

Leslie M. Lockhart v. Commissioner. Jeanne B. Lockhart v. Commissioner.

Lockhart v. Commissioner

Docket Nos. 108612, 108613.

United States Tax Court

1943 Tax Ct. Memo LEXIS 364; 1 T.C.M. (CCH) 908; T.C.M. (RIA) 43174;

April 13, 1943

Robert Ash, Esq., Munsey Bldg., Washington, D.C., and Frank G. Rodgers, C.P.A., Alamo Nat'l. Bldg., San Antonio, Tex., for petitioners. Donald P. Moyers, Esq., for respondent.

HILL

Memorandum Findings of Fact and Opinion

HILL, Judge: These are consolidated proceedings for the redetermination of deficiencies in income tax as follows:

Docket

Amount of

No.

Year

Petitioner

Deficiency