COOPER v. COMMISSIONER

Docket Nos. 18083, 18084.

8 T.C.M. 689 (1949)

Victor Cooper v. Commissioner. Chester Distributing Co., Inc. v. Commissioner.

United States Tax Court.

Entered August 8, 1949.


Attorney(s) appearing for the Case

John C. Ristine, Esq., for the petitioners. Maurice S. Bush, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARLAN, Judge:

In the case of Victor Cooper, Docket No. 18083, the respondent determined a deficiency in income and victory tax in the amount of $10,984.16 for the calendar year 1943. Because of the forgiveness feature of the Current Tax Payment Act of 1943, the year 1942 is also involved.

In the case of the Chester Distributing Co., Inc., Docket No. 18084, the respondent determined the following deficiencies...

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