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DAWKINS v. COMMISSIONER

Docket Nos. 49801, 49802.

14 T.C.M. 684 (1955)

T.C. Memo. 1955-178

D. W. Dawkins v. Commissioner. Ashley Milk Company v. Commissioner.

United States Tax Court.

Filed June 30, 1955.

Attorney(s) appearing for the Case

Edward L. Wiese, Esq., 705 Olive Street, St. Louis, Mo., and Forrest M. Hemker, Esq., for the petitioners. Marvin E. Hagen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

These consolidated proceedings involve deficiencies in tax and penalties as follows:

            D. W. Dawkins, Docket No. 49801
                                                          Sec. 293(b)
  Year            Tax                       Deficiency      Penalty

  1942    Income .......................    $10,012.64    $ 5,006.32
  1943    Income and Victory ...........     20...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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