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COOPER v. COMMISSIONER

Docket No. 64967.

17 T.C.M. 127 (1958)

T.C. Memo. 1958-31

John I. Cooper, H. W. Price, L. W. Price, June Price Danglade, Doris Lee Tammany, Clara May Edwards, John M. Green and True W. Childs Trust, H. W. Price, Trustee and L. W. Price, Successor Trustee to John I. Cooper, Deceased Trustee v. Commissioner.

United States Tax Court.

Filed February 26, 1958.

Attorney(s) appearing for the Case

R. L. Letton, Esq., for the petitioner. Sylvan Siegler, Esq., for the respondent.

[17 T.C.M. 128]

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined deficiencies in income tax against the John I. Cooper, H. W. Price, et al. Trust, hereinafter referred to as the petitioner, as follows:

  Year                       Deficiency

  1950 ..................    $10,321.22
  1951 ..................     31,749.77
  1952 ..................     26,915.32
  1953 .....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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