HARTMAN v. COMMISSIONER

Docket Nos. 1873-62, 1874-62, 1249-63, 2470-63.

43 T.C. 105 (1964)

SANFORD H. HARTMAN AND HENRIETTA HARTMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT U.S. ASIATIC CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 26, 1964.


Attorney(s) appearing for the Case

Robert B. Hodes and John Dwight Evans, Jr., for the petitioners.

Joseph Wilkes and Eugene Parker, for the respondent.


PIERCE, Judge:

The Commissioner determined deficiencies in the income taxes of the petitioners as follows:

                        Sanford H. and Henrietta Hartman

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                       Docket Nos.                     | Calendar | Deficiency
                                                       |   year   |
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