ENRIGHT v. COMMISSIONER

Docket No. 6473.

4 T.C.M. 1102 (1945)

W. F. Enright, E. H. Lawhon, Edna Campbell, Frances Potter Willman, Moses Apple, Nate Block, William Abramson, C. A. Enos, E. C. Cook, L. Paul Forgrave, Lorren W. Garlichs, Henry Garvey, A. R. Goetz and Flora T. Goetz, Alexander Hamilton, E. G. Huddleston, Katie Neipp, Mary U. Neipp, T. M. Paul, William R. Seaman, Harry A. Smith, W. A. Thomson, R. A. Walker, Marion Land and William F. Kirkpatrick, doing business as R. L. Campbell Associates v. Commissioner.

United States Tax Court.

Entered December 19, 1945.


Attorney(s) appearing for the Case

Richard L. Douglas, Tootle-Lacy Bank Bldg., St. Joseph 2, Mo., for the petitioners. Loyal E. Keir, for the respondent.


Memorandum and Findings of Fact and Opinion

DISNEY, Judge:

The Commissioner determined deficiencies as follows:

                                  For the year ended
                                       June 30,

                                    1941       1942

  Income tax ..................  $3,215.65  $3,833.66
  Declared value excess profits
    tax .......................   3,039.77   2,703.30
  Excess profits tax ............

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