MATHERS v. COMMISSIONER

Docket Nos. 17424, 17425, 17426.

8 T.C.M. 747 (1949)

G. B. Mathers and Violet Mathers v. Commissioner. G. B. Mathers v. Commissioner. Violet Mathers v. Commissioner.

United States Tax Court.

Entered August 18, 1949.


Attorney(s) appearing for the Case

Arthur Glover, Esq., and Walter G. Russell, C. P. A., Amarillo Bldg., Amarillo, Tex., for the petitioners. J. Marvin Kelley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These proceedings were consolidated and involve deficiencies in income tax, the amount in Docket No. 17424 being $4,945.82 for 1944, and the amount of each of the remaining docket numbers being $8,764.26 for 1945. The issues in 1944 are whether the respondent erred in (1) understating by $23,195 the cost of cattle sold; (2) including in income gain realized from the sale of 175 head of cows; and (3)...

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