W.E. GABRIEL FABRICATION CO. v. COMMISSIONER

Docket Nos. 89590, 89591.

42 T.C. 545 (1964)

W.E. GABRIEL FABRICATION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT WILLIAM E. AND GEORGIE, GABRIEL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 16, 1964.


Attorney(s) appearing for the Case

William H. Kinsey, for the petitioners.

John D. Picco, for the respondent.


FAY, Judge:

The respondent determined deficiencies in the income tax of petitioners William E. and Georgie Gabriel for the taxable years ended December 31, 1956 and 1957, in the respective amounts of $29,651.18 and $82.56. Respondent also determined a deficiency of $146.19 in the income tax of petitioner W. E. Gabriel Fabrication Co. for the taxable year ended December 31, 1957. William E. Gabriel will hereinafter be referred to as petitioner.

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