Black v. Commissioner

Roger A. Black v. Commissioner. Robert B. Black v. Commissioner.

Black v. Commissioner

Docket Nos. 6191, 6192.

United States Tax Court

1945 Tax Ct. Memo LEXIS 70; 4 T.C.M. (CCH) 909; T.C.M. (RIA) 45302;

September 28, 1945

Luther Day, Esq., Thomas M. Harman, Esq., 1759 Union Commerce Bldg., Cleveland, O., and L. C. Weiss, C.P.A., 1356 Union Commerce Bldg., Cleveland, O., for the petitioners. Thomas F. Callahan, Esq., for the respondent.

SMITH

Memorandum Opinion

SMITH, Judge: These proceedings involve income tax deficiencies determined to be due from the petitioners as follows:

Docket

No.

Petitioner

Year

Defi…