HOOPER BODY CORPORATION v. COMMISSIONER

Docket Nos. 57517, 57518.

19 T.C.M. 906 (1960)

T.C. Memo. 1960-168

Hooper Body Corporation v. Commissioner. Hooper Valve and Engineering Corporation v. Commissioner.

United States Tax Court.

Filed August 22, 1960.


Attorney(s) appearing for the Case

F. O. Blechman, Esq., for the petitioners. Ferd J. Lotz, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TRAIN, Judge:

The respondent determined deficiencies in income tax against the petitioners as follows:

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   Docket                                      Fiscal Year Ended
     No.              Petitioner                  September 30      Amount

   57517   Hooper Body Corporation................... 1951        $17,698.28
...

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