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GADDY MOTOR COMPANY, INC. v. COMMISSIONER

Docket Nos. 58789, 58790.

17 T.C.M. 944 (1958)

T.C. Memo. 1958-189

Gaddy Motor Company, Inc. v. Commissioner. William F. Gaddy and Vera May Gaddy, Husband and Wife v. Commissioner.

United States Tax Court.

Filed October 31, 1958.

Attorney(s) appearing for the Case

Claude C. Pierce, Esq., 214 Southeastern Building, Greensboro, N. C., for the petitioners. Harvey S. Jackson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in the income tax of the corporate petitioner for the years 1948 to 1951, inclusive, in the amounts of $1,974.92, $3,937.74, $4,252.29, and $4,073.50, respectively; and of the individual petitioners for the years 1948 and 1949 in the amounts of $2,427.66 and $3,228.18, respectively.

The principal issues presented for decision are whether insurance commissions...

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