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L. M. BROWN ABSTRACT COMPANY v. COMMISSIONER

Docket Nos. 105114, 105115.

1 T.C.M. 509 (1943)

L. M. Brown Abstract Company v. Commissioner. Union Title Company v. Commissioner.

United States Tax Court.

Entered January 30, 1943.

Attorney(s) appearing for the Case

Leroy Sanders, Esq., and Charlton N. Carter, C. P. A., 8th Floor, Peoples Bank Bldg., Indianapolis, Ind., for the petitioners. Edward C. Adams, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies as follows for 1937:

                                               Excess
                                    Income     Profits
                                     Tax         Tax

  L. M. Brown Abstract Company.... $2,037.22   $780.11
  Union Title Company.............  2,158.27

The only issue presented is whether the petitioners...

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