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R. D. MERRILL CO. v. COMMISSIONER

Docket Nos. 101456, 112515, 112517.

4 T.C. 955 (1945)

R. D. MERRILL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF EULA LEE MERRILL, DECEASED, RICHARD DWIGHT MERRILL, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. D. MERRILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 7, 1945.

Attorney(s) appearing for the Case

Raymond G. Wright, Esq., Clarence R. Innis, Esq., and Justin M. Martin, C. P. A., for the petitioners.

Wilford H. Payne, Esq., and C. R. Maxwell, Esq., for the respondent.

DISNEY, Judge:

The case of R. D. Merrill Co. (hereinafter sometimes called Merrill Co.), Docket No. 101456, involves a deficiency in the amount of $4,099.32 in income tax for the calendar year 1936, and a deficiency in the amount of $75.01 in personal holding company surtax for the same year. In its petition Merrill Co. claimed an overpayment in the amount of $859.17 in income tax. The respondent in his answer requests...

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