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CHISM ICE CREAM COMPANY v. COMMISSIONER

Docket Nos. 80199, 80200.

21 T.C.M. 25 (1962)

T.C. Memo. 1962-6

Chism Ice Cream Company v. Commissioner. Estate of E. W. Chism, Deceased, Clara Chism, Executrix, and Clara Chism v. Commissioner.

United States Tax Court.

Filed January 15, 1962.

Attorney(s) appearing for the Case

Paul E. Anderson, Esq. Mills Tower, San Francisco, Calif., for the petitioners. John O. Hargrove, Esq., and Aaron S. Resnik, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge.

The respondent determined deficiencies in income tax, and the petitioners claim overpayments of such tax, as follows:

                Chism Ice Cream Company

  Docket   Year              Deficiency    Overpayment
    No.                      determined      claimed
  80199    1953 .........    $10,204.30     $ 603.99
           1954 .........      9,984.00       915.41
           1955...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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