Court of Appeals for the Sixth Circuit October 24, 1958, 13469_1 (Estate of Patria P. Corum and Don L. Corum v. Commissioner of Internal Revenue)

PER CURIAM.

This is a petition for review of decisions of the Tax Court (1) that peti

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tioner received income which he failed to report in his returns in the years 1949 and 1950 in the amounts of $2,100 and $24,000, respectively, the sums of checks made payable to and/or endorsed by petitioner which he failed to prove were not paid to him for his own use and benefit, and (2) that the failure