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  5. 4 T.C.M. 830 (1945)
 

SHAFFER v. COMMISSIONER

Docket Nos. 4808, 5003, 5004, 5005, 5509.

4 T.C.M. 830 (1945)

Ralph M. Shaffer v. Commissioner. Estate of J. T. Dunn, Deceased, Ada Gladys Dunn, Administratrix v. Commissioner. Edward T. Bowers v. Commissioner. Edward T. Bowers and Velda M. Bowers, husband and wife v. Commissioner. Edward J. Schippacasse v. Commissioner.

United States Tax Court.

Entered August 7, 1945.

Attorney(s) appearing for the Case

A. H. Ganger, Esq., East Ohio Gas Bldg., Cleveland, O., and A. P. Annan, Esq., 960 Leader Bldg., Cleveland, O., for the petitioners. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies in the petitioners' income tax as follows:

Docket
  No.         Petitioner         Year   Deficiency

 4808    Ralph M. Shaffer......  1940   $  162.90
         Ralph M. Shaffer......  1941    7,824.95
 5003    Estate of J. T. Dunn    1940       92.11
         Estate of J. T. Dunn    1941    7,838.86
 5004    Edward T. Bowers        1940       92.12
 5005   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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