LEONARD v. COMMISSIONER

Docket Nos. 26966, 27349, 27357, 27358, 27365, 27366, 27367.

11 T.C.M. 12 (1952)

Wallace O. Leonard, et al. v. Commissioner.

United States Tax Court.

Entered January 11, 1952.


Attorney(s) appearing for the Case

John M. Hudson, Esq., 1170 Penobscot Bldg., Detroit, Mich., for the petitioners. Cyrus A. Neuman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

These consolidated proceedings involve asserted deficiencies in income tax for the taxable year 1946 against the petitioners, as follows:

  Docket
    No.         Petitioner                Deficiency

  26966    Wallace O. Leonard ..........   $ 9,474.74
  27349    Harry W. Holt ...............     9,762.51
  27357    Rodney B. Pierce ............    19,394.92
  27358    Donald P...

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