BEST LOCK CORPORATION v. COMMISSIONER

Docket Nos. 54550, 54567, 54571, 60805, 62155, 64623.

31 T.C. 1217 (1959)

BEST LOCK CORPORATION, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 26, 1959.


Attorney(s) appearing for the Case

Willis K. Kunz., Esq., and Claude M. Spilman, Jr., Esq., for the petitioners.

Robert E. Johnson, Esq., for the respondent.


TIETJENS, Judge.

These consolidated cases involve deficiencies in income tax as follows:

DOCKET NOS. 54567 AND 64623, FRANK E. BEST AND EMILIA A. BEST:

Year                                                 Deficiency

1949 ---------------------------------------------   $7,271.80
1950 ---------------------------------------------   25,773.52
1951 ---------------------------------------------   29,349.18
1952 --------...

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