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MEIER v. COMMISSIONER

Docket Nos. 30008, 30010.

10 T.C.M. 1088 (1951)

Arthur J. Meier v. Commissioner. Milton H. Meier v. Commissioner.

United States Tax Court.

Entered November 15, 1951.

Attorney(s) appearing for the Case

Norman Begeman, Esq., for the petitioners. Gene W. Reardon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These proceedings, consolidated for hearing, involve Federal income tax liability for the years 1944 and 1945. Deficiencies were determined as follows:

                       Docket
   Petitioner           No.        1944        1945

Arthur J. Meier.....   30008    $12,970.91   $1,677.90
Milton H. Meier.....   30010      6,873.55   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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