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BLACK v. COMMISSIONER

Docket Nos. 10360, 10361.

6 T.C.M. 167 (1947)

Julius B. Black v. Commissioner. Clyde W. Black v. Commissioner.

United States Tax Court.

Entered February 20, 1947.

Attorney(s) appearing for the Case

Marion Hirschburg, Esq., 300 ½ Main St., Ames, Ia., for the petitioners. Harold H. Hart, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

At the request of counsel for petitioners and respondent the above cases were consolidated for trial. The case of Clyde W. Black involving a deficiency in income tax for the year 1943 in the sum of $12,763.76. The case of Julius B. Black involved a deficiency for the same year in the sum of $12.458.82. These deficiencies are based upon adjustments made for both the years 1942 and 1943 and include the unforgiven portion of...

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