ALLEN v. COMMISSIONER

Docket Nos. 6049, 6094.

5 T.C.M. 486 (1946)

L. E. Allen v. Commissioner. Charles Kauderer v. Commissioner.

United States Tax Court.

Entered June 13, 1946.


Attorney(s) appearing for the Case

John W. Piester, Esq., for petitioner, L. E. Allen. J. Lee Boothe, C. P. A., 1053 Book Bldg., Detroit 26, Mich., for petitioner, Charles Kauderer. Cecil H. Haas, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

These proceedings involve income tax deficiencies for the calendar year 1941 in the following amounts:

  Docket No. 6049......................    $6,405.32
  "      "   6094......................     2,566.59

Since the proceedings present common issues of fact and law, it was agreed by counsel that they would be determined on one record and for the same reason they have been consolidated...

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