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McCRACKEN v. COMMISSIONER

Docket Nos. 17088, 17089, 17090, 17091.

10 T.C.M. 1137 (1951)

William McCracken v. Commissioner. Roland G. Edens v. Commissioner. R. J. McManama v. Commissioner. Roland G. Edens and Ona L. Edens v. Commissioner.

United States Tax Court.

Entered November 30, 1951.

Attorney(s) appearing for the Case

James J. Waters, Esq., Commerce Bldg., Kansas City, Mo., and James A. Waechter, Esq., Eagleton Bldg., St. Louis, Mo., for the petitioners. George E. Gibson, Esq., for the Respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These cases, duly consolidated for hearing, involve deficiencies in income tax as follows:

  Year    Docket Number    Amount

  1943 ..............    17088    $ 6,243.99
  1943 ..............    17091      6,355.50

  1944 ..............    17088     10,270.98
  1944 ..............    17089     10,270.98
  1944 ..............    17090      5,095.40
  1945 ..............    17088...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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