Coombs v. Commissioner

ELIZABETH M. COOMBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

J. HOWARD COOMBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Coombs v. Commissioner

Docket Nos. 44768, 44769.

United States Board of Tax Appeals

25 B.T.A. 1320; 1932 BTA LEXIS 1397;

April 27, 1932, Promulgated

S. R. Leap, Esq., for the petitioners.

T. M. Mather, Esq., for the respondent.

MATTHEWS

These proceedings, consolidated for hearing, involve deficiencies in income taxes in Docket No. 44768 for the year 1926 in the amount of $48.29, and in Docket No. 44769 for the year 1925 in the amount of…