MELTON v. COMMISSIONER

Docket Nos. 23255, 23256, 23281, 23282, 29536, 29545, 30938, 30939, 32439, 32440.

11 T.C.M. 133 (1952)

W. P. Melton et al. v. Commissioner.

United States Tax Court.

Entered February 13, 1952.


Attorney(s) appearing for the Case

L. W. Baker, C. P. A., 1004 Mercantile Bank Bldg., Dallas, Tex., for the petitioners, J. P. Crowe, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax as follows:

                                  1944        1945         1946         1947

  W. P. Melton ..............  $2,652.14    $1,736.29    $1,161.66    $2,335.71
  Hilda Melton ..............   2,652.14     1,736.29     1,130.70     2,397.46
  Ben H. Cordsen ............   2,387.67
  Nana L. Cordsen ...........   2,387.67
  James N. Rosenthal...

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