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NAPIER FURNITURE CO., INC. v. COMMISSIONER

Docket Nos. 88904-88906, 89414, 89415.

22 T.C.M. 575 (1963)

T.C. Memo. 1963-124

Napier Furniture Co., Inc., et al. v. Commissioner.

United States Tax Court.

Filed May 2, 1963.

Attorney(s) appearing for the Case

Merle H. Miller, Esq., 10th Foor, 111 Monument Circle, Indianapolis, Ind., and Alan H. Lobley, Esq., for petitioners in Docket Nos. 88904, 88905, and 88906. Harry P. Dees, Esq., for petitioners in Docket Nos. 89414 and 89415. Ferd J. Lotz, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined the following deficiencies and additions in petitioners' income tax:

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                                                                                    Addition to
                                                                                    Tax Sec. 294
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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