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WIBBELSMAN v. COMMISSIONER

Docket Nos. 16410, 16411, 16412, 16413, 16414, 16415.

12 T.C. 1022 (1949)

GEORGE J. WIBBELSMAN, PETITIONER ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 9, 1949.

Attorney(s) appearing for the Case

Forrest M. Hemker, Esq., and Edward L. Wiese, Esq., for the petitioners.

Lawrence R. Bloomenthal, Esq., for the respondent.

The respondent determined deficiencies in income tax for 1944 against the petitioners as follows:

George J. Wibbelsman --------------------------    $320.17
Marie K. Federer ------------------------------     611.82
Coletta Bouckaert -----------------------------     225.09
Philip Bouckaert ------------------------------     225.08
Peter Bouckaert -------------------------------     256.18
Joseph Heitz and Hanna Heitz ------------------   3,327.86

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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