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SAIGH v. COMMISSIONER

Docket Nos. 50637, 50641.

26 T.C. 171 (1956)

FRED M. SAIGH, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRED M. SAIGH, JR., AND ELIZABETH SAIGH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 26, 1956.

Attorney(s) appearing for the Case

Mac Asbill, Esq., Ray Eder, Esq., H. M. Stolar, Esq., and James V. Heffernan, Esq., for the petitioners.

William Schwerdtfeger, Esq., and William V. Crosswhite, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

A stipulation of the amounts of the tax liabilities in each of the following cases, signed by counsel for the parties, was filed with this Court on February 28, 1955:

              Petitioner                                      Docket No.

Fred M. Saigh, Jr -----------------------------------------        50637
St. Louis National Baseball Club, Inc --...

                    
                    

                        

                            

                                

                                    
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