Boyd v. Comm'r

William A. Boyd v. Commissioner. Mark W. Allen v. Commissioner. *

Boyd v. Comm'r

Docket Nos. 4988, 4989.

United States Tax Court

1946 Tax Ct. Memo LEXIS 84; 5 T.C.M. (CCH) 791; T.C.M. (RIA) 46221;

September 13, 1946

Morse D. Campbell, Esq., 821 Ford Bldg., Detroit 26, Mich., and Edmund Darling, C.P.A., 815 Ford Bldg., Detroit 26, Mich., for the petitioners. Melvin S. Huffaker, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: Respondent has determined deficiencies in income tax for the years and in the amounts as follows:

Docket

Petitioner

No.

Year

Deficiency

William H.…