DENCO LUMBER CO. v. COMMISSIONER

Docket Nos. 85529, 85530.

39 T.C. 8 (1962)

DENCO LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WENCO, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 2, 1962.


Attorney(s) appearing for the Case

Gene W. Reardon, Esq., and Fred W. Mattson, Esq., for the petitioners.

Joseph D. Skinner, Esq., for the respondent.


TRAIN, Judge:

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

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                                                                     | Docket No. |   Year  | Deficiency
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