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CAREY TRUST v. COMMISSIONER

Docket Nos. 108353, 108358.

2 T.C.M. 780 (1943)

Carey Trust (an Express Trust) v. Commissioner. Oklahoma Carey Trust (an Express Trust) v. Commissioner.

United States Tax Court.

Entered September 17, 1943.

Attorney(s) appearing for the Case

George E. H. Goodner, Esq., Munsey Bldg., Washington, D. C., for the petitioners. Wilford H. Payne, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

These proceedings, consolidated by the Court upon its own motion, involve income and excess profits tax deficiencies as follows:

                Income Tax Deficiencies
                ------------^-----------

                     Docket       Docket
                  No. 108353   No. 108358
  1937 .......... $11,424.77   $7,463.35
  1938 ..........   5,418.08    2,667.15
  1939 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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