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SYNDICATE UNDER AGREEMENT v. COMMISSIONER

Docket No. 3500.

4 T.C.M. 718 (1945)

Syndicate Under Agreement on 7/8/40, W. M. Hart, H. C. Mattes and C. M. Hofman, Managers, 1 North LaSalle Street, Chicago, Illinois v. Commissioner.

United States Tax Court.

Entered June 26, 1945.

Attorney(s) appearing for the Case

Harold D. Burgess, Esq., for the petitioner. Harold H. Hart, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioner's income and excess-profits taxes for the calendar year 1940 in the respective amounts of $3,549.06 and $3,307.71, resulting from a determination that petitioner is an association taxable as a corporation.

Findings of Fact

On July 8, 1940, seven individuals, Harold C. Mattes, Alice Mattes, Charles M. Hofman, Mayme P. Hofman, Albert T. Candy, Sr., William...

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