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BEALE v. COMMISSIONER

Docket Nos. 103811, 103812, 103813, 103814.

5 T.C.M. 274 (1946)

J. I. Beale, Jr. v. Commissioner. R. I. Beale v. Commissioner. Estate of James Chesley Beale, Mrs. Alice Lewis Beale, Administratrix v. Commissioner. Cyrus W. Beale v. Commissioner.

United States Tax Court.

Entered April 9, 1946.

Attorney(s) appearing for the Case

Wilton H. Wallace, Esq., and E. F. Colladay, Esq., for petitioners. Royal E. Maiden, Jr., Esq., and Lloyd C. Hooks, Esq., for respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

These consolidated proceedings involve unjust enrichment tax deficiencies and penalties for the calendar years 1935 and 1936 as follows:


                                                    __________ 1935 _________   __________ 1936 _______
  Docket No.               Petitioner               Deficiency       Penalty    Deficiency      Penalty
 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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