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HARRISON v. COMMISSIONER

Docket Nos. 34433, 34434.

11 T.C.M. 1000 (1952)

John W. Harrison v. Commissioner. Clifford F. Harrison v. Commissioner.

United States Tax Court.

Entered October 8, 1952.

Attorney(s) appearing for the Case

Martin A. Rosenberg, Esq., 1724 Arcade Bldg., St. Louis, Mo., for the petitioners. William B. Springer, Esq., for the respondent.

Memorandum Opinion

TURNER, Judge:

The respondent has determined a deficiency in income tax of $42,521.64 and an addition to tax for fraud of $21,260.84 against John W. Harrison for 1946; and a deficiency in income tax of $26,318.78 and an addition to tax for fraud of $13,159.39 against Clifford F. Harrison for the same year. The question presented for determination in each case was whether or not over-ceiling payments made by Harrison Lumber and Hardware...

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