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OATES v. COMMISSIONER

Docket Nos. 27396, 27397.

18 T.C. 570 (1952)

JAMES F. OATES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF RALPH H. HOBART, DECEASED, JOHN H. HOBART, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 20, 1952.

Attorney(s) appearing for the Case

J. Gilmer Korner, Jr., Esq., Stanley Worth, Esq., Robert H. Kinderman, Esq., and Ray Garrett, Esq., for the petitioners.

William Schwerdtfeger, Esq., for the respondent.

The respondent determined deficiencies in petitioners' income tax for the calendar years 1944, 1945, and 1946, as follows:

Year                                              Docket No. 27396   Docket No. 27397

1944 ------------------------------------------         $11,368.41         $12,551.54
1945 ------------------------------------------          20,256.30          23,339.16
1946 ------------------------------------------         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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