Charles H. Martin v. Commissioner

Charles H. Martin and Elizabeth K. Martin et al. v. Commissioner.

Charles H. Martin v. Commissioner

Docket No. 32497. *

United States Tax Court

1954 Tax Ct. Memo LEXIS 334; 13 T.C.M. (CCH) 1; T.C.M. (RIA) 54018;

January 8, 1954

Willard N. Van Slyck, Jr., Esq., Harold R. Schroeder, Esq., 720 National Bank of Topeka Building, Topeka, Kans., and Ralph F. Glenn Esq., for the petitioners. Melvin A. Bruck, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: The Commissioner determined deficiencies in income tax for the years 1947 and 1948, as follows:

Year

Docket No.

Deficien…