GASPER v. COMMISSIONER

Docket No. 32352.

12 T.C.M. 1323 (1953)

Ray Gasper v. Commissioner.

United States Tax Court.

Entered November 25, 1953.


Attorney(s) appearing for the Case

Edgar W. Pugh, Esq., for the petitioner. Charles Speed Gray, Esq., for the respondent.


Supplemental Memorandum Findings of Fact and Opinion

WITHEY, Judge:

On June 30, 1953, we entered our Memorandum Findings of Fact and Opinion [12 TCM 772, Dec. 19,795(M)] in this proceeding. From the evidence submitted as to a percentage mark-up method employed by respondent in determining the amount of the petitioner's liquor sales for 1945, we found that the method produced results at variance with the facts shown as to the number of drinks obtained per...

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