GOODMAN v. COMMISSIONER

Docket Nos. 103137, 104869-104871, 110224-110227, 110246, 1837, 4976, 5294-5296, 5809, 5810, 6002, 6021.

5 T.C.M. 1126 (1946)

Charles Goodman et al. v. Commissioner.

United States Tax Court.

Entered December 18, 1946.


Attorney(s) appearing for the Case

L. L. Hamby, Esq., Transportation Bldg., Washington, D. C., for the petitioners. Conway N. Kitchen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These proceedings were consolidated for hearing and involve the following deficiencies and penalties, the amounts of the deficiencies being in income taxes unless otherwise indicated:

 Gradwik, Inc. of Delaware
  Year    Docket               Tax                             Deficiency    50% penalty    25% penalty

  1934    103137    Income tax .............................    $2,442.38...

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