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  5. 1 T.C.M. 362 (1943)
 

PAYMER v. COMMISSIONER

Docket Nos. 108469-108472.

1 T.C.M. 362 (1943)

Samuel S. Paymer v. Commissioner. Joseph J. Paymer v. Commissioner. Westrich Realty Corp., and/or Samuel S. Paymer, and Joseph J. Paymer, Directors and Trustees in Liquidation v. Commissioner. Raymep Realty Corp., Inc., and/or Samuel S. Paymer and Joseph J. Paymer, Directors and Trustees in Liquidation v. Commissioner.

United States Tax Court.

Entered January 2, 1943.

Attorney(s) appearing for the Case

Sidney Paymer, Esq., 25-21-51st St., Long Island City, New York City, and Nathaniel Niller, C. P. A., for the petitioners. F. S. Gettle, Esq., and Ralph H. Dwan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

These proceedings, consolidated for hearing, are for the redetermination of deficiencies for the year 1938 as follows:

                                 Deficiency

  Samuel S. Paymer ...........    $ 41.04
  Joseph J. Paymer ...........      41.04
  Westrich Realty Corp.:
    Income tax ...............      31.66
    25% delinquency penalty ..       7.91
    Excess profits tax .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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