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FISHER v. COMMISSIONER

Docket Nos. 108652, 108653, 108654, 108655, 108656.

3 T.C.M. 393 (1944)

Carl A. Fisher and Adrienne K. Fisher v. Commissioner. Albert B. Fisher v. Commissioner. Alice E. Davidson v. Commissioner. Estate of Alma Fisher, Deceased, Frank A. Fisher, Executor v. Commissioner. Frank A. Fisher v. Commissioner.

United States Tax Court.

Entered April 26, 1944.

Attorney(s) appearing for the Case

R. E. Mark, Esq., 903 Kearns Bldg., Salt Lake City, Utah, for the petitioners. T. M. Mather, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings, duly consolidated, involve deficiencies in income taxes for the taxable year ending December 31, 1935, as follows:

                                  Docket    Amount of
     Petitioner                     No.    Controversy

  Carl A. Fisher and
    Adrienne K. Fisher .......    108652    $1,491.19
  Albert B. Fisher ...........    108653       668.19
  Alice E. Davidson ..........    108654...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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