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RUSSELL v. COMMISSIONER

Docket Nos. 136, 137, 140, 141, 111366 and 112391.

3 T.C.M. 613 (1944)

Waldo B. Russell and Marion P. Russell v. Commissioner; Melvin Harold Sidebotham v. Commissioner; Harlow M. Russell v. Commissioner; Susan V. Russell v. Commissioner; H. M. Russell, Susan V. Russell and Roderick W. Hoag, Trustees of H. M. Russell and Company v. Commissioner.

United States Tax Court.

Entered May 31, 1944.

Attorney(s) appearing for the Case

O. Walker Taylor, Esq., 31 Milk St., Boston, Mass., for the petitioners. Melvin S. Huffaker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

These consolidated proceedings were brought for a redetermination of the following deficiencies:

H. M. Russell & Company (1938) — Docket No.
   111366.

 Income .............................  $6,854.62
 Excess profits .....................   4,792.28
 Personal holding surtax ............  26,337.92
 25% penalty ........................   6,584.48
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