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WILSON v. COMMISSIONER

Docket Nos. 35639, 35640.

27 T.C. 976 (1957)

SAM E. WILSON, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ADA ROGERS WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 20, 1957.

Attorney(s) appearing for the Case

Robert B. Payne, Esq., and J. A. Martin, Esq., for the petitioners.

M. Clifton Maxwell, Esq., for the respondent.

Our Findings of Fact and Opinion in these proceedings were originally promulgated on May 28, 1953. See Sam E. Wilson, Jr., 20 T.C. 505. We found that an account receivable on the books of Wil-Tex Oil Corporation (hereinafter called Wil-Tex) and a corresponding account payable on the books of the petitioner, Sam E. Wilson, Jr. (hereinafter referred to as petitioner or Wilson), who owned all but...

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