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BUCKLEY v. COMMISSIONER

Docket Nos. 2300, 2301, 2306, 2307, 2308, 2314, 2325, 2326, 2327, 2334, 2938.

4 T.C.M. 460 (1945)

Ethel I. Buckley v. Commissioner. Helen Hunter Davis v. Commissioner. Clare E. Good v. Commissioner. Lloyd A. Good v. Commissioner. Mary P. McDaniel v. Commissioner. Ernest B. Loveman v. Commissioner. John S. Thomas, Jr. v. Commissioner. Jean S. Heinritz v. Commissioner. Ethel S. Carpenter v. Commissioner. Lloyd A. Good, Jr. Trust v. Commissioner. Jane McLaughlin Timmons v. Commissioner.

United States Tax Court.

Entered May 1, 1945.

Attorney(s) appearing for the Case

Bruce Low, Esq., Charles C. Norris, Jr., Esq., and Matthew F. Dorsey, Esq., for the petitioners. William D. Harris, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

These proceedings dispute respondent's determinations of deficiencies in Federal income tax for the year 1940 of the respective petitioners, as follows:

  Docket
   No.                 Taxpayer           Deficiency

  2300    Ethel I. Buckley .............  $  5,879.35
  2301    Helen Hunter Davis ...........   171,302.46
  2306    Clare E. Good ................       502.41
  2307 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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