JULIAN WELL NO. 1 SYNDICATE v. COMMISSIONER

Docket Nos. 512, 513, 514, 515, 1696.

3 T.C.M. 1281 (1944)

Julian Well No. 1 Syndicate, F. E. Foster, H. A. Penn and R. S. Brenneman, Trustees for Unit Owners v. Commissioner. Julian Well No. 2 Syndicate, F. E. Foster, H. A. Penn and R. S. Brenneman, Trustees for Unit Owners v. Commissioner. Julian Well No. 3 Syndicate, F. E. Foster, H. A. Penn and R. S. Brenneman, Trustees for Unit Owners v. Commissioner. Julian Wells No. 11, 12 and Pico Syndicate, F. E. Foster, H. A. Penn and R. S. Brenneman, Trustees v. Commissioner. Julian Wells No. 11, 12 and Pico Syndicate, F. E. Foster, H. A. Penn and R. S. Brenneman, Trustees v. Commissioner.

United States Tax Court.

Entered November 29, 1944.


Attorney(s) appearing for the Case

Harold C. Morton, Esq., 1126 Pacific Mutual Bldg., Los Angeles, Calif., for the petitioners. E. A. Tonjes, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

The Commissioner determined deficiencies as follows:

  Docket No.    Year  Kind of Tax                           Deficiency

     512        1938    Income ............................ $  780.62
                1939    Income ............................  1,499.11
                1940    Income ............................    841.86
     513        1938    Income ........................

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