Merkel v. Commissioner

Frances Gray Merkel v. Commissioner. Ann Gray Sherer v. Commissioner. Joseph S. Sherer, Jr., and Ann Gray Sherer v. Commissioner.

Merkel v. Commissioner

Docket Nos. 39460-39462.

United States Tax Court

T.C. Memo 1954-82; 1954 Tax Ct. Memo LEXIS 153; 13 T.C.M. (CCH) 595; T.C.M. (RIA) 54187;

June 30, 1954, Filed

Russell A. McNair, Esq., for the petitioners. Peter K. Nevitt, Esq., for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: The respondent has determined deficiencies in the income tax of the petitioners for the years and in the amounts as follows:

Docket

No.

Year

Deficienc…