Aaron W. Hardwick v. Commissioner

Aaron W. Hardwick v. Commissioner. Arthur F. Morton v. Commissioner. William J. Gibbons v. Commissioner.

Aaron W. Hardwick v. Commissioner

Docket Nos. 5388, 5389, 5390.

United States Tax Court

1947 Tax Ct. Memo LEXIS 279; 6 T.C.M. (CCH) 261; T.C.M. (RIA) 47060;

March 6, 1947

Sanford D. Beecher, Esq., 1617 Land Title Bldg., Philadelphia, Pa., for the petitioners. William H. Best, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: Respondent determined deficiencies in income tax for the calendar year 1939 as follows:

Docket No.

Deficiency

Aaron W. Hardwick

5388

$3,098.90

Ar…