HOPPING v. COMMISSIONER

Docket Nos. 7778, 11931, 11932.

6 T.C.M. 668 (1947)

Richard A. Hopping v. Commissioner. W. Frank Hopping v. Commissioner. Bruce S. Hopping v. Commissioner.

United States Tax Court.

Entered June 20, 1947.


Attorney(s) appearing for the Case

Leonard R. Tanner, Jr., Esq., for the petitioner. Albert H. Monacelli, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent has determined deficiencies in income tax of the respective petitioners for the taxable year ended December 31, 1941, in the following amounts:

Richard A. Hopping, Docket No. 7778..  $4,193.19
W. Frank Hopping, Docket No. 11931...     911.54
Bruce S. Hopping, Docket No. 11932...   4,475.66

The question presented for consideration in each case, is whether, upon liquidation of David Ripley...

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