HILL v. COMMISSIONER

Docket No. 32356.

12 T.C.M. 757 (1953)

Frederick B. Hill, Jr. v. Commissioner.

United States Tax Court.

Entered June 30, 1953.


Attorney(s) appearing for the Case

Roger K. Powell, Esq., 17 South High Street, Columbus, Ohio, for the petitioner. Lyman G. Friedman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in income tax of petitioner for the year 1945 in the amount of $50,664.62. Certain minor adjustments made by respondent and assigned as error in the petition as filed have been abandoned. There remains for our consideration petitioner's allegation that respondent erred in refusing to recognize the business organization known as Yardley Industries and/or Hill Companies, during the taxable...

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