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ARNETT v. COMMISSIONER

Docket Nos. 4589, 4590.

4 T.C.M. 817 (1945)

R. J. Arnett, Alleged Trustee for G. P. Fitzgerald, Nonresident Alien v. Commissioner. R. J. Arnett, Alleged Agent for Withholding Account of G. P. Fitzgerald, Nonresident Alien v. Commissioner.

United States Tax Court.

Entered August 17, 1945.

Attorney(s) appearing for the Case

Charles B. McInnis, Esq., and Harold A. Kertz, Esq., 735 Transportation Bldg., Washington, D. C., for the petitioners. Richard L. Shook, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax for 1940 and 1941, together with penalties, against R. J. Arnett, Alleged Trustee for G. P. Fitzgerald, Nonresident Alien (Docket No. 4589). He also determined deficiencies and penalties in income tax for the same two years against R. J. Arnett, Alleged Agent for Withholding Account of G. P. Fitzgerald, Nonresident Alien (Docket No. 4590). The facts in these two proceedings...

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