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UNITED MERCANTILE AGENCIES, INC. v. COMMISSIONER

Docket Nos. 40028, 40029, 40030.

23 T.C. 1105 (1955)

UNITED MERCANTILE AGENCIES, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. W. DRYBROUGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. N. SIMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1955.

Attorney(s) appearing for the Case

Donald V. Hunter, Esq., for the petitioners.

Lyman G. Friedman, Esq., and Melvin L. Sears, Esq., for the respondent.

Respondent determined deficiencies in the tax of the petitioners and additions to tax as follows:

                        United Mercantile Agencies, Inc.

                                                                      Addition to tax
Year                                          Income tax deficiency       Sec. 293 (b)

1942 --------------------------------------               $1,532.60             $807.69...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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