Haden v. Commissioner

W. D. Haden et al. 1 v. Commissioner.

Haden v. Commissioner

Docket Nos. 109477-109480, 110300-110303.

United States Tax Court

1943 Tax Ct. Memo LEXIS 43; 2 T.C.M. (CCH) 1029; T.C.M. (RIA) 43493;

November 30, 1943

B. L. Morse, Esq., 305 Haden Bldg., Galveston, Tex., for the petitioners. Samuel G. Winstead, Jr., Esq., for the respondent.

ARNOLD

Memorandum Findings of Fact and Opinion

ARNOLD, Judge: These consolidated proceedings involve deficiencies in income tax as follows:

Docket No.

Petitioner

Year

Deficiency

109477

W. D. Haden

1939

$1,246.34

109478

Lucy L. Haden

1939

1,246.34

119479

D. T. Austin

1939

514.77

109480

Kat…