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OESTERREICH v. COMMISSIONER

Docket Nos. 32946, 32954.

12 T.C.M. 277 (1953)

Walburga Oesterreich v. Commissioner. Wilshire Holding Corporation v. Commissioner.

United States Tax Court.

Entered March 16, 1953.

Attorney(s) appearing for the Case

Richard S. Brawerman, Esq., for Walburga Oesterreich. M. D. Fraider, Esq., 242 North Canon Drive, Beverly Hills, Calif., Russell E. Parsons, Esq., and Albert Jack Chotiner, Esq., for Wilshire Holding Corporation. Donald P. Chehock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax of $141.16 for 1946 against Walburga Oesterreich and deficiencies against Wilshire Holding Corporation of $1,584 in declared value excess profits tax, $3,097.83 in excess profits tax and $1,834.06 in income tax, for 1945, and $2,798.20 in income tax for 1946. The only issue for decision is whether payments made by Wilshire Holding Corporation to Walburga Oesterreich for...

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