SUETENDAEL v. COMMISSIONER

Docket Nos. 107681, 109703, 108929.

3 T.C.M. 987 (1944)

Achille O. Van Suetendael and Elizabeth P. Van Suetendael v. Commissioner. Achille O. Van Suetendael v. Commissioner.

United States Tax Court.

Entered September 25, 1944.


Attorney(s) appearing for the Case

William A. Walsh, Jr., Esq., for the petitioners. Francis S. Gettle, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined deficiencies in income tax against the petitioners for the years 1936 to 1938, inclusive, as follows:

        Docket
  Year    No.         Petitioner                        Amount

  1936  107681  Achille O. Van Suetendael ...........  $5,499.59
                Elizabeth P. Van Suetendael
  1937  108929  Achille O. Van Suetendael ...........   2,993.86
  1938...

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