Syndicate v. Commissioner

Syndicate Under Agreement on 7/8/40, W. M. Hart, H. C. Mattes and C. M. Hofman, Managers, 1 North LaSalle Street, Chicago, Illinois v. Commissioner.

Syndicate v. Commissioner

Docket No. 3500.

United States Tax Court

1945 Tax Ct. Memo LEXIS 143; 4 T.C.M. (CCH) 718; T.C.M. (RIA) 45249;

June 26, 1945

Harold D. Burgess, Esq., for the petitioner. Harold H. Hart, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioner's income and excess-profits taxes for the calendar year 1940 in the respective amounts of $3,549.06 and $3,307.71,…