HOFFMANN v. COMMISSIONER

Docket Nos. 15252, 15253, 15281.

11 T.C. 1057 (1948)

GEORGE J. HOFFMANN, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROY C. GODDIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOSIAH P. LEMASTER AND JEANNETTE W. LEMASTER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 22, 1948.


Attorney(s) appearing for the Case

Donald M. Harris, Esq., and John M. Veague, Jr., Esq., for the petitioners.

John E. Mahoney, Esq., for the respondent.


In these cases, consolidated for hearing, the Commissioner determined income tax deficiencies for the year 1943, as follows:


George J. Hoffmann, Jr., Docket No. 15252 ---------------------------   $3,328.05
Roy C. Goddin, Docket No. 15253 -------------------------------------    1,423.12
Josiah P. and Jeannette W. LeMaster, Docket No. 15281 ---------------    6,520.98

These deficiencies were determined...

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