Given v. Commissioner

Henry K. Given, Transferee v. Commissioner. 801 Walnut Street, Incorporated, by Henry K. Given and Walter C. LaSalle, Trustees v. Commissioner. Walter C. LaSalle v. Commissioner.

Given v. Commissioner

Docket Nos. 45609-45611.

United States Tax Court

T.C. Memo 1955-39; 1955 Tax Ct. Memo LEXIS 299; 14 T.C.M. (CCH) 133; T.C.M. (RIA) 55039;

February 15, 1955

Harry A. Hall, Esq., 431 Scarritt Building, Kansas City, Mo., and A. Henry Cuneo, C.P.A., for the petitioners. David Karsted, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: The proceeding in Docket No. 45610…