WAGNER v. COMMISSIONER

Docket Nos. 50430-50433, 55923-55932, 56823, 56837, 56840.

17 T.C.M. 569 (1958)

T.C. Memo. 1958-112

John P. Wagner et al. v. Commissioner.

United States Tax Court.

Filed June 16, 1958.


Attorney(s) appearing for the Case

John S. Best, Esq., 110 East Wisconsin Avenue, Milwaukee, Wis., and Roy C. LaBudde, Esq., for the petitioners. John L. Pedrick, Esq., and John E. Owens, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined deficiencies and overassessments in income, excess profits, and declared value excess profits taxes of the following petitioners in the amounts and for the years as set forth below:

  Transit Bus Sales — Docket No. 50433
                  Income Tax

  Year              Deficiency     Overassessment

  1941 ...........  $ 10,247.52        .........
  1942...

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