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SMUCKER v. COMMISSIONER

Docket Nos. 11087, 11088, 11089.

6 T.C.M. 1054 (1947)

Welker J. Smucker v. Commissioner. Willard E. Smucker v. Commissioner. J. M. Smucker v. Commissioner.

United States Tax Court.

Entered September 30, 1947.

Attorney(s) appearing for the Case

Meyer A. Cook, Esq., 605 Guardian Bldg., Cleveland, Ohio, for the petitioners. L. R. Bloomenthal, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The respondent determined deficiencies in the income tax of petitioners for the calendar year 1943 as follows:

  Welker J. Smucker .........    $ 7,546.97
  Willard E. Smucker ........     19,373.70
  J. M. Smucker .............      7,894.31

Due to the application of Section 6, Current Tax Payment Act of 1943, petitioners' income for the year 1942 is involved in these proceedings...

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