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BECHER v. COMMISSIONER

Docket Nos. 36378-36381.

22 T.C. 932 (1954)

ERNEST F. BECHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHESTER H. KENT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF HOWARD I. DOREMUS, DECEASED, LOIS S. DOREMUS, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF ALBERT K. LEE, DECEASED, EDNA E. COSTELLO (FORMERLY EDNA E. LEE), ADMINISTRATRIX, AND EDNA E. COSTELLO (FORMERLY EDNA E. LEE), PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 15, 1954.

Attorney(s) appearing for the Case

Daniel G. Yorkey, Esq., Alexander C. Cordes, Esq., and Arthur E. Surdam, C. P. A., for the petitioners.

Francis J. Butler, Esq., and William G. O'Neill, Esq., for the respondent.

These consolidated proceedings involve the following deficiencies in the petitioners' income taxes for the calendar year 1945:

Ernest F. Becher ------------------------------------   $67,152.43
Chester H. Kent -------------------------------------    12,019.41
Estate of Howard I. Doremus -------------------------     2,433.34
Estate of Albert K. Lee and Edna E. Costello --------       209.21

The issues to be decided are whether cash and stock of...

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