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SUTHERLAND v. COMMISSIONER

Docket Nos. 110350 and 110383.

2 T.C.M. 1032 (1943)

D. Manson Sutherland, Jr. v. Commissioner. Sutherland Refiner Corporation v. Commissioner.

United States Tax Court.

Entered November 30, 1943.

Attorney(s) appearing for the Case

James O. Wynn, Esq., and Ellis L. Pierson, Esq., for the petitioners. Jonas M. Smith, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

These consolidated proceedings challenge deficiencies in income and excess profits taxes as follows:

                           Income Tax
                                               Year    Deficiency

  D. Manson Sutherland ....................    1935    $ 1,800.72
  D. Manson Sutherland ....................    1936     16,932.30
  Sutherland Refiner Corporation ..........    1937...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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