BOWLEN v. COMMISSIONER

Docket Nos. 1430, 1431.

4 T.C. 486 (1944)

P. D. BOWLEN (ALLEGED) WITHHOLDING AGENT FOR GUELPH TEXAS OIL SYNDICATE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. P. D. BOWLEN (ALLEGED) WITHHOLDING AGENT FOR TORONTO TEXAS OIL SYNDICATE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 18, 1944.


Attorney(s) appearing for the Case

George S. Atkinson, Esq., and Arthur Squyres, C. P. A., for the petitioner.

J. Marvin Kelley, Esq., for the respondent.


The respondent has determined deficiencies in income tax, together with interest and penalties for delinquency in filing returns, against P. D. Bowlen as withholding agent for Guelph Texas Oil Syndicate and Toronto Texas Oil Syndicate, or for the individual members of the syndicates for the years and in the amounts as follows:


                               Docket No. 1430

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