Frank W. Sharp v. Commissioner

Frank W. Sharp v. Commissioner. Lucille Sharp v. Commissioner.

Frank W. Sharp v. Commissioner

Docket Nos. 33405, 33406.

United States Tax Court

1953 Tax Ct. Memo LEXIS 171; 12 T.C.M. (CCH) 836; T.C.M. (RIA) 53255;

July 20, 1953

Whitfield H. Marshall, Esq., 12th Floor, Second National Bank Building, Houston, Tex., and Clarence E. Kendall, Esq., for the petitioners. M. Clifton Maxwell, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: Respondent in these proceedings determined deficiencies in petitioners' income tax for the years 1945 and 1946 as follows:

Docket

No.

P…