OBERWINDER v. COMMISSIONER

Docket Nos. 887 to 894 incl. and 1998.

3 T.C.M. 391 (1944)

J. Ferd Oberwinder et al. v. Commissioner.

United States Tax Court.

Entered April 26, 1944.


Attorney(s) appearing for the Case

Stanley S. Waite, Esq., 408 Pine St., St. Louis, Mo., for the petitioners in dockets Nos. 887 to 894 incl. Malcolm I. Frank, Esq., and W. R. Orthwein, Esq.; 722 Chestnut St., St. Louis, Mo., for petitioner in docket No. 1998. Richard A. Jennings, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in the income tax of each of these petitioners for the calendar year 1940, in the amounts indicated:

  J. Ferd Oberwinder ...........    $ 6,862.45
  John Young Brown, Jr. ........      1,846.63
  Roland Krebs .................        627.76
  John M. Drescher .............      2,197.79
  John Edmund Sullivan .........      1,727.58
  Archie L. Lee ..................

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