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W. G. MAGUIRE & CO. v. COMMISSIONER

Docket Nos. 36033, 36034, 36035.

20 T.C. 20 (1953)

W. G. MAGUIRE & CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM G. MAGUIRE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARIAN L. MAGUIRE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 8, 1953.

Attorney(s) appearing for the Case

Francis D. Higson, Esq., and Joseph H. Spicer, C. P. A., for the petitioners.

Joseph F. Lawless, Esq., for the respondent.

Respondent has determined deficiencies in petitioners' Federal taxes for the calendar year 1944, as follows:

----------------------------------------------------------------------------------
    Docket No.    |               Tax                   |  Amount of | Delinquency
                  |                                     | deficiency |   penalty
------------------|-------------------------------------|------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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