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SIMONSEN INDUSTRIES, INC. v. COMMISSIONER

Docket Nos. 55983, 55984.

26 T.C. 515 (1956)

SIMONSEN INDUSTRIES, INC., ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 12, 1956.

Attorney(s) appearing for the Case

Philip D. Caloger, Esq., for petitioners.

Andrew Kopperud, Jr., Esq., for respondent.

The Commissioner determined deficiencies in income tax for the years 1949, 1950, and 1951, as shown below, and in Docket No. 55984, he determined an addition to the tax for 1950 under section 294 (d) (2), 1939 Code:

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                Docket No.               |   Year  | Deficiency | Sec. 294 (d) (2)
-------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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