NETCHER v. COMMISSIONER

Docket Nos. 107722, 107723, 107724, 107725, 107726.

1 T.C.M. 56 (1942)

Francice Netcher et al., v. Commissioner.

United States Tax Court.

Entered November 10, 1942.


Attorney(s) appearing for the Case

Llewellyn A. Luce, Esq., 937 Munsey Bldg., Washington, D. C., for the petitioners. G. W. Brooks, Esq., for the respondent.


Memorandum Opinion

LEECH, J.:

Respondent has determined deficiencies in income tax and penalties for the calendar year 1937 as follows:

                                   Deficiency    Penalty
  Francice Netcher .............    $ 306.83     $ 76.71
  Ethel Netcher Chagnon               716.13
  Mollie Netcher ...............      306.83       76.71
  Townsend Netcher .............    1,941.62
  Irving Netcher ...............    3,585.06...

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