MEL DAR CORPORATION v. COMMISSIONER

Docket Nos. 60997, 68821, 71208.

19 T.C.M. 290 (1960)

T.C. Memo. 1960-56

Mel Dar Corporation v. Commissioner. Coy Burnett and Mildred K. Burnett v. Commissioner.

United States Tax Court.

Filed March 30, 1960.


Attorney(s) appearing for the Case

Norman Elliott, Esq., Bill B. Betz, Esq., and Joseph T. Enright, Esq., 541 South Spring Street, Los Angeles, Calif., for the petitioners. Mark Townsend, Esq., and Michael P. McLeod, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies as follows:

                 Mel Dar Corporation

  Fiscal Year
  Ending 4/30     Type of Tax              Amount

    1952      Income and Excess Profits    $62,772.68
    1953      Income and Excess Profits      7,733.28

       Coy Burnett and Mildred K. Burnett

  Calendar
    Year    Type of Tax                 Amount

    1951 ...

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