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NICHOLS LOAN CORPORATION v. COMMISSIONER

Docket Nos. 86794-86800.

21 T.C.M. 805 (1962)

T.C. Memo. 1962-149

Nichols Loan Corporation of Terre Haute, et al. v. Commissioner.

United States Tax Court.

Filed June 22, 1962.

Attorney(s) appearing for the Case

Benjamin G. Cox, Esq., 613 Merchants National Bank Bldg., Terre Haute, Ind., for the petitioners. James D. Biltz, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The respondent determined deficiencies in the income taxes of the petitioner corporations, for calendar years and in amounts as follows:


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  Docket                 Petitioner                        Taxable
    No.                                           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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