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  5. 8 T.C. 197 (1947)
 

FOSTER v. COMMISSIONER

Docket Nos. 4134, 7200.

8 T.C. 197 (1947)

L. B. FOSTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 29, 1947.

Attorney(s) appearing for the Case

S. Leo Ruslander, Esq., for the petitioner.

Brooks Fullerton, Esq., for the respondent.

These proceedings involve income tax deficiencies for 1940, 1941, and 1943, as follows:

------------------------------------------------------------------------
                                                  |   Year   |  Amount
--------------------------------------------------|----------|----------
Docket No. 4134 --------------------------------- |    1940  | $5,438.26
                                                  |  | 1941  | 13,501.60
Docket No...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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