Whitman, Ward & Lee Co. v. Commissioner

WHITMAN, WARD & LEE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

ARNOLD & WINSOR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Whitman, Ward & Lee Co. v. Commissioner

Docket Nos. 61552, 61553.

United States Board of Tax Appeals

29 B.T.A. 670; 1934 BTA LEXIS 1495;

January 5, 1934, Promulgated

Oscar McPeak, Esq., for the petitioners.

Bernard D. Hathcock, Esq., for the respondent.

MATTHEWS

OPINION.

MATTHEWS: These proceedings, which were duly consolidated for hearing, are for the redetermination of deficiencies in income tax for 1928 asserted against the…