EVANS v. COMMISSIONER

Docket Nos. 3313, 3314.

5 T.C.M. 336 (1946)

Hiram W. Evans v. Commissioner. Hiram Wesley Evans v. Commissioner.

United States Tax Court.

Entered April 30, 1946.


Attorney(s) appearing for the Case

A. W. Clapp, Esq., Morgan Belser, Esq., and J. T. Rose, Esq., 702 Citizens & Southern National Bank Bldg., Atlanta, Ga., for the petitioner. F. L. Van Haaften, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

These consolidated proceedings involve income taxes for the years 1937 to 1941, inclusive, in the following amounts:

  Year                               Deficiency

  1937 .........................    $ 49,109.56
  1938 .........................       2,873.70
  1939 .........................       8,153.06
  1940 .........................     236,547.73
  1941 ........................

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