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CIPOLLONE'S SALES AND SERVICE, INC. v. COMMISSIONER

Docket Nos. 50082-50084.

15 T.C.M. 407 (1956)

T.C. Memo. 1956-80

Cipollone's Sales and Service, Incorporated v. Commissioner. Vincent Cipollone and former wife, Helen A. Cipollone v. Commissioner. Vincent C. Cipollone v. Commissioner.

United States Tax Court.

Filed March 30, 1956.

Attorney(s) appearing for the Case

Robert M. Taylor, Esq., and George P. Walker, Esq., for the petitioners. George H. Bowers, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies in the petitioners' income tax and additions to tax under section 293(b) of the Internal Revenue Code of 1939 as follows:

                Petitioner                     Docket                          Addition
                                                 No.     Year    Deficiency     to tax
------------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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