UNION PACKING CO. v. COMMISSIONER

Docket Nos. 29579, 29099-29105, 29580-29587, 32709-32714, 45704.

14 T.C.M. 1188 (1955)

T.C. Memo. 1955-308

Union Packing Company et al. v. Commissioner.

United States Tax Court.

Filed November 22, 1955.


Attorney(s) appearing for the Case

George Bouchard, Esq., Statler Center, Los Angeles, Calif., Benjamin W. Shipman, Esq., and Ernest R. Utley, Esq., for the petitioners. Donald P. Chehock, Esq., and George E. Constable, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in taxes of the petitioners, as follows:

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  Docket No.    Year       Tax                      Deficiency   50% Penalty
-------------------------------------------------------------------------------
                             Union Packing Company

    29579       1942    D. V. E. P......

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