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DUNCAN v. COMMISSIONER

Docket Nos. 9916, 9921, 9922.

6 T.C.M. 1292 (1947)

W. G. Duncan, Transferee of San Antonio Driverless Co., Inc. v. Commissioner. W. G. Duncan v. Commissioner. Esther S. Duncan v. Commissioner.

United States Tax Court.

Entered December 23, 1947.

Attorney(s) appearing for the Case

Muckleroy McDonald, Esq., for the petitioners. James L. Backstrom, Esq., and John P. Higgins, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined a deficiency of $368.39 in the income and victory tax of each of the petitioners, W. G. and Esther S. Duncan, for 1943, by adjustments to community income, and determined against W. G. Duncan as transferee of the San Antonio Driverless Co., Inc., liability for a deficiency of $1,018.80 in the transferor's declared value excess profits tax and for a deficiency of $7,758.26...

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