Attorney(s) appearing for the Case
Benjamin Grund, C. P. A., and Maxwell Wexler, C. P. A., for the petitioners.
Frank M. Thompson, Jr., Esq., and S. Earl Heilman, Esq., for the respondent.
United States Tax Court.
FINDINGS OF FACT AND OPINION.
TYSON, Judge:
These consolidated proceedings involve the following income tax deficiencies:
---------------------------------------------------------------
| Year 1940 | Year 1941
----------------------------------------|-----------|----------
Alvin Glen Hall ----------------------- | $1,745.17 | $9,909.94
Guy N. Hall --------------------------- | 1,745.18 | 9...
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