OLSON v. COMMISSIONER

Docket Nos. 64836-64838.

17 T.C.M. 287 (1958)

T.C. Memo. 1958-56

Stanley C. Olson v. Commissioner. Buford W. Olson and Demores Olson v. Commissioner. Chas. Olson & Sons, Incorporated v. Commissioner.

United States Tax Court.

Filed April 9, 1958.


Attorney(s) appearing for the Case

Joseph A. Maun, Esq., for the petitioners. Ray H. Garrison, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined deficiencies for the taxable year 1952 as follows:

                                         Amount
         Petitioners                  of Deficiency

  Stanley C. Olson..................    $2,537.02
  Buford W. Olson and Demores Olson      2,407.28
  Chas. Olson & Sons, Incorporated..     3,579.21

The issues relate to respondent's disallowance...

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