Ewing v. Commissioner

Lucia Chase Ewing v. Commissioner.

Ewing v. Commissioner

Docket Nos. 40943, 54050.

United States Tax Court

T.C. Memo 1956-205; 1956 Tax Ct. Memo LEXIS 90; 15 T.C.M. (CCH) 1060; T.C.M. (RIA) 56205;

August 31, 1956

Adrian W. DeWind, Esq., 575 Madison Avenue, New York, N. Y., and Richard H. Paul, Esq., for the petitioner. John J. Madden, Esq., and Richard G. Maloney, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: These consolidated proceedings involve deficiencies in income taxes determined as follows:

Calendar Year

Amount

1944

$61,096.32

1945

46,187.63

1946

54,076.17

1947

65,…