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MAGEE-HALE PARK-O-METER COMPANY v. COMMISSIONER

Docket Nos. 43058, 44651, 45281.

15 T.C.M. 254 (1956)

T.C. Memo. 1956-57

Magee-Hale Park-O-Meter Company v. Commissioner. Gerald A. Hale and Faye W. Hale v. Commissioner.

United States Tax Court.

Filed March 12, 1956.

Attorney(s) appearing for the Case

Roy C. Lytle, Esq., 824 Commerce Exchange Building, Oklahoma City, Okla., for the petitioners. E. G. Sievers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined the following deficiencies in income tax against petitioners:

    Year Ended                Petitioner               Deficiency

     7/31/47     Magee-Hale Park-O-Meter Co.........   $26,953.19
     7/31/48     Magee-Hale Park-O-Meter Co.........    42,600.68
     7/31/49     Magee-Hale Park-O-Meter Co.........    73,170.93
    12/31/49     Gerald A. Hale and Faye W. Hale ...    15,000...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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