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HESSERT v. COMMISSIONER

Docket Nos. 72026, 72027.

20 T.C.M. 1119 (1961)

T.C. Memo. 1961-226

Frederick Von Hessert and Hertha Von Hessert v. Commissioner. Fairmount Chemical Co., Inc. v. Commissioner.

United States Tax Court.

Filed August 14, 1961.

Attorney(s) appearing for the Case

Harry L. Brown, Esq., for the petitioners. Clarence P. Brazill, Jr., Esq., and Robert C. Duffey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax for the taxable years 1951 and 1952 as follows:

     Petitioner                  Year    Deficiency

  Frederick and Hertha Von
   Hessert ..................    1951    $2,124.78
                                 1952     9,664.30
  Fairmount Chemical Company,
   Inc. .....................    1952     9,805.63

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