NOLL'S FOOD CO. v. COMMISSIONER

Docket No. 3100-62.

23 T.C.M. 456 (1964)

T.C. Memo. 1964-69

Noll's Food Co. v. Commissioner.

United States Tax Court.

Filed March 17, 1964.


Attorney(s) appearing for the Case

John Fred Schlafly, Jr., for the petitioner. Robert F. Cunningham, for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency of $4,459.47 in petitioner's income tax for the taxable year ended December 31, 1956. The deficiency is due to an adjustment of petitioner's taxable income described in the deficiency notice as follows:

  Adjustments to Taxable Income
                Taxable Years Ended
                Dec. 31, 1956    Jan. 2, 1960

  Taxable income disclosed
   by return
   (Loss...

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