TABERY v. COMMISSIONER

Docket No. 4347-62.

23 T.C.M. 1108 (1964)

T.C. Memo. 1964-189

Fred J. Tabery and Leone M. Tabery v. Commissioner.

United States Tax Court.

Filed July 13, 1964.


Attorney(s) appearing for the Case

Earl C. Crouter, Glenn Roberts, and Ralph H. Moore, Rowan Bldg., Los Angeles, Calif., for the petitioners. Robert L. Gnaizda, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

The Commissioner determined a deficiency in petitioners' income tax for the year 1960 in the amount of $61,135.93. Petitioners, through an amended return and in their petition for the year 1960, claim an overpayment in the amount of $21,942.71. The principal issue for decision is whether the Tabery Corporation, a corporation whose stock in owned 100 percent by petitioner Fred J. Tabery, redeemed, as that...

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