WINELAND v. COMMISSIONER

Docket Nos. 26381, 26382, 26383.

10 T.C.M. 919 (1951)

J. D. Wineland v. Commissioner. J. D. Wineland, Transferee of Mystic Theatre, Inc., v. Commissioner. Mystic Theatre, Inc. v. Commissioner.

United States Tax Court.

Entered September 26, 1951.


Attorney(s) appearing for the Case

Emerson Foulke, Esq., for the petitioners. D. Louis Bergeron, Esq., and W. B. Riley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies and penalties against petitioners as follows:

Mystic Theatre, Inc., Docket No. 26383:

-----------------------------------------------------------------------------------------------------------
                                                Declared        Excess
                                    Income    Value Excess     Profits
  Year   ...

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