Black v. Commissioner

Julius B. Black v. Commissioner. Clyde W. Black v. Commissioner.

Black v. Commissioner

Docket Nos. 10360, 10361.

United States Tax Court

1947 Tax Ct. Memo LEXIS 301; 6 T.C.M. (CCH) 167; T.C.M. (RIA) 47039;

February 20, 1947

Marion Hirschburg, Esq., 300 1/2 Main St., Ames, Ia., for the petitioners. Harold H. Hart, Esq., for the respondent.

LEMIRE

Memorandum Findings of Fact and Opinion

At the request of counsel for petitioners and respondent the above cases were consolidated for trial. The case of Clyde W. Black involving a deficiency in income tax for the year 1943 in the sum of $12,763.76. The case…