Strange Bros. Hide Co. v. Commissioner

Strange Bros. Hide Company v. Commissioner.

Strange Bros. Hide Co. v. Commissioner

Docket Nos. 110162, 110163.

United States Tax Court

1943 Tax Ct. Memo LEXIS 5; 2 T.C.M. (CCH) 1194; T.C.M. (RIA) 43539;

December 31, 1943

J. M. Gunnell, Esq., 329 Insurance Exchange Bldg., Sioux City, Ia., for the petitioner. Richard A. Jennings, Esq., for the respondent.

MELLOTT

Memorandum Opinion

MELLOTT, Judge: These consolidated proceedings involve the following deficiencies in income tax:

Docket No.

Fiscal Year

Amount

110162

Ended Sept. 30, 1938

$253.90

110163

Ended Sept. 30, 1939

232.50

110163

Ended Sept. 30, 1940

258.84

They…