WATSON v. COMMISSIONER

Docket Nos. 55521, 56225, 56237, 56255, 56260, 56268, 56269, 56271, 56276, 56329, 57397.

19 T.C.M. 1409 (1960)

T.C. Memo. 1960-255

Paul E. Watson, et al. v. Commissioner.

United States Tax Court.

Filed November 30, 1960.


Attorney(s) appearing for the Case

Keith I. Parsons, Esq., 231 S. LaSalle St., Chicago, Ill., C. Ives Waldo, Jr., Esq., William Cyril Burns, Esq., Harold L. Feigenholtz, Esq., 139 N. Clark St., Chicago, Ill., and Theodore C. Weinberg, Esq., for the petitioners.2 Andrew Kopperud, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined income tax deficiencies for the years 1944-1947, inclusive, as follows:

  Dkt. No.   Petitioner          Years   Deficiency

   55521    P. E. Watson ....    1944    $ 9,990.75
                                 1945     10,815.52
                                 1946      9,922.37
                                 1947     10,082.83
   56225    W. P. Littell...

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