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RAYMOND PEARSON MOTOR COMPANY v. COMMISSIONER

Docket Nos. 40686, 40688.

14 T.C.M. 1033 (1955)

T.C. Memo. 1955-260

Raymond Pearson Motor Company v. Commissioner. Raymond Pearson, Inc. v. Commissioner.

United States Tax Court.

Filed September 26, 1955.

Attorney(s) appearing for the Case

William O. Taylor, Esq., 300 Gulf Building, Houston, Tex., for the petitioners. M. Clifton Maxwell, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income tax for the fiscal year ended September 30, 1949, against the petitioners as follows:

  Docket No.    Petitioner    Deficiency

  40686    Raymond Pearson Motor Co.    $3,996.43
  40688    Raymond Pearson, Inc.....    7,239.35

The contested issue is whether the respondent erred in taxing to petitioners rather than Raymond Pearson and Sons...

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