RINGMASTER, INC. v. COMMISSIONER

Docket Nos. 73984, 73985.

21 T.C.M. 1024 (1962)

T.C. Memo. 1962-187

Ringmaster, Inc. (Formerly Vevier Loose Leaf Company) v. Commissioner. Irving S. Federbush and Sylvia C. Federbush v. Commissioner.

United States Tax Court.

Filed August 6, 1962.


Attorney(s) appearing for the Case

Burnett Schwartz, Esq., for the petitioners. Robert A. Roberts, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent determined deficiencies in the income tax of petitioners for the years and in the amounts as follows:

  ----------------------------------------------------------------------------------
                                                         Taxable
      Docket No.            Petitioner                  year ended    Deficiency
  -----------------------------------------...

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