AMERICAN FORK AND HOE COMPANY v. COMMISSIONER

Docket Nos. 108334, 108503.

2 T.C.M. 842 (1943)

The American Fork and Hoe Company v. Commissioner.

United States Tax Court.

Entered September 22, 1943.


Attorney(s) appearing for the Case

John H. Watson, Jr., Esq., John T. Scott, Esq., and Robert W. Wheeler, Esq., 1669 Union Commerce Bldg., Cleveland, O., for the petitioner. W. W. Kerr, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

These are consolidated proceedings for the redetermination of deficiencies as follows:

  Docket                Year ended
    No.        Tax       April 30   Deficiency

  108334      Income       1931     $  9,778.41
  108503      Income       1934       37,167.12
              Income       1935       23,094.45
              Income   ...

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