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FRANK C. RAND TRUST v. COMMISSIONER

Docket Nos. 72381-72385; 76434-76441.

19 T.C.M. 1205 (1960)

T.C. Memo. 1960-216

Frank C. Rand Trust, U/W for the benefit of the Henry H. Rand Family Group, Norfleet H. Rand, Henry H. Rand and Mercantile Trust Company, Trustees, et al. v. Commissioner.

United States Tax Court.

Filed October 11, 1960.

Attorney(s) appearing for the Case

Davis Haskin, Esq., 705 Olive St., St. Louis, Mo., for the petitioners. William H. Welch, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined deficiencies in the income taxes of petitioners, as follows:

Docket No.                  Year   Deficiency

  72381 ................    1953    $8,773.89
                            1954     6,922.47
                            1955     6,967.16
  72382 ................    1953     8,889.23
                            1954     7,031.36
                            1955     7,055...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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