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HACKETT v. COMMISSIONER

Docket Nos. 5614, 5615, 5616.

5 T.C. 1325 (1945)

ROBERT P. HACKETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARTHUR O. WELLMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN H. NICHOLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 28, 1945.

Attorney(s) appearing for the Case

Edward C. Park, Esq., for the petitioners.

Carl A. Stutsman, Jr., Esq., for the respondent.

OPINION.

BLACK, Judge:

These proceedings, which were duly consolidated, involve deficiencies in income tax for the calendar year 1941 in the amounts of $16,499.98, $52,869.48, and $31,104.47, respectively.

The deficiencies are due to the respondent's determination that petitioners received income in 1941 in excess of that disclosed by their returns in the respective amounts of $25,000, $75,000, and $45,000. These amounts represented the cost...

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