L. J. SAUERS TRUST v. COMMISSIONER

Docket Nos. 15194. 17252.

7 T.C.M. 575 (1948)

L. J. Sauers Trust, J. H. Sauers, Trustee v. Commissioner. J. H. Sauers v. Commissioner.

United States Tax Court.

Entered August 19, 1948.


Attorney(s) appearing for the Case

Sidney B. Gambill, Esq., Union Trust Bldg., Pittsburgh, Pa., for the petitioners. George C. Lea, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

In Docket No. 15194 respondent determined deficiencies in income tax for the calendar year 1942 in the amount of $1,260.71; in income and victory tax for the calendar year 1943 in the amount of $1,805.55; and income tax for the calendar year 1944 in the amount of $2,221.20.

In Docket No. 17252 he determined a deficiency in income and victory tax for the calendar year 1943 in the amount of $2,195.22 and a deficiency...

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