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PICKERING & CO., INC. v. COMMISSIONER

Docket Nos. 84756, 89799, 89730.

23 T.C.M. 466 (1964)

T.C. Memo. 1964-72

Pickering & Co., Inc. v. Commissioner. Norman C. Pickering and Juta Pickering v. Commissioner.

United States Tax Court.

Filed March 18, 1964.

Attorney(s) appearing for the Case

Thomas Shaw Hale, for the petitioner in Docket Nos. 84756 and 89799. Lester Nelson and James E. Stanton, for the petitioners in Docket No. 89730 only. Eugene L. Wilpon, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined deficiencies in the petitioners' income tax, as follows:

                                     Year
                         Docket     Ending     Deficiency
      Petitioner         Number

Pickering & Co., Inc...   89799    3/31/56     $7,581.53
                          84756    3/31/57        422.11
Norman C. and Juta
 Pickering ............   89730...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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