WILSON v. COMMISSIONER

Docket Nos. 11852, 11853.

10 T.C. 251 (1948)

W. T. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILSON BROS. & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 5, 1948.


Attorney(s) appearing for the Case

George M. Naus, Esq., C. N. Whitehead, C. P. A., and A. Thomas Murphy, C. P. A., for the petitioners.

T. M. Mather, Esq., for the respondent.


The Commissioner determined against W. T. Wilson an income tax deficiency of $18,504.76 for 1939, of $11,158.19 for 1940, and of $5,644.55 for 1941, and against Wilson Bros. & Co. deficiencies in income tax, personal holding company surtax, and penalties as follows:

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                                |      Income tax      | Personal holding company
                          ...

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