Bowen v. Commissioner

Robert A. Bowen and Helen Bowen v. Commissioner. John D'Arcy, Jr. and Marian S. D'Arcy v. Commissioner.

Bowen v. Commissioner

Docket Nos. 35225, 35226.

United States Tax Court

T.C. Memo 1954-101; 1954 Tax Ct. Memo LEXIS 145; 13 T.C.M. (CCH) 668; T.C.M. (RIA) 54207;

July 22, 1954, Filed

Harry B. Sutter, Esq., One North LaSalle Street, Chicago, Ill., and Ralph E. Davis, Esq., for the petitioners. John L. Pedrick, Esq., for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for 1949 in the amounts of $754.26 and $811.40 in Docket Nos. 35225…