Lease v. Commissioner

Henry Lilly Lease, Con P. Curran, Jr., S. J. Ewald, and Richard G. Whipple, Trustees under Power of Attorney v. Commissioner.

Lease v. Commissioner

Docket No. 542.

United States Tax Court

1944 Tax Ct. Memo LEXIS 272; 3 T.C.M. (CCH) 404; T.C.M. (RIA) 44137;

April 28, 1944

Stanley S. Waite, Esq., 408 Pine St., St. Louis, Mo., for the petitioners. J. E. Marshall, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioners' income, declared value excess profits, and excess profits taxes for the fiscal years ended April 30, 1940, and April…