H. Thorman v. Commissioner

H. C. Thorman v. Commissioner. Nina L. Thorman v. Commissioner.

H. Thorman v. Commissioner

Docket Nos. 15674, 15675.

United States Tax Court

1949 Tax Ct. Memo LEXIS 127; 8 T.C.M. (CCH) 653; T.C.M. (RIA) 49176;

July 7, 1949

Leon O. Lewis, Jr., Esq., Transit Tower, San Antonio, Tex., for the petitioners. John P. Higgins, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: The Commissioner determined deficiencies of $3,057.94 and $3,408.86 in petitioners' respective income and victory taxes for 1943. Petitioner in Docket No. 15674 contests the disallowance of a…