BOWLEN v. COMMISSIONER

Docket No. 5412.

4 T.C.M. 393 (1945)

P. D. Bowlen, (Alleged) Transferee, Guelph Texas Oil Syndicate v. Commissioner.

United States Tax Court.

Entered April 18, 1945.


Attorney(s) appearing for the Case

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


Memorandum Opinion

OPPER, Judge:

This proceeding involves deficiencies determined against petitioner as transferee in the amounts and for the years set forth in the following table:

                                                                    Declared Value
                                 Income        25%                  Excess Profits     25%
  Year                             Tax       Penalty      Interest       Tax         Penalty...

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