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ROSE v. COMMISSIONER

Docket Nos. 61492, 61493.

17 T.C.M. 732 (1958)

T.C. Memo. 1958-144

Maurice L. Rose v. Commissioner. Ella J. Rose v. Commissioner.

United States Tax Court.

Filed July 25, 1958.

Attorney(s) appearing for the Case

Cyrus B. King, Esq., Mills Building, San Francisco, Calif., for the petitioners. Edward H. Boyle, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The consolidated proceedings involve the liability of each of the petitioners as transferees for deficiencies in income tax, declared value excess profits tax, and interest, of M. L. Rose Company, a corporation, as follows:

  Year    Kind of Tax    Deficiency

  1944    Income .....................    $ 874.77
      Declared value excess profits ..      403.15...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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