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OLIVER v. COMMISSIONER

Docket Nos. 12072, 12073, 12074.

10 T.C. 97 (1948)

MINTO L. OLIVER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLARENCE A. SAFFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARTHUR F. OLIVER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 16, 1948.

Attorney(s) appearing for the Case

Dean P. Kimball, Esq., for the petitioners.

Thomas R. Charshee, Esq., for the respondent.

These proceedings, consolidated for hearing, involve the following deficiencies in 1941 income and 1943 income and victory taxes:

---------------------------------------------------------------------------------------------------
                                                               |            |      Deficiency
                                                               | Docket No. |----------------------
                                    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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