PACIFIC NORTHWEST FOOD CLUB, INC. v. COMMISSIONER

Docket No. 93804.

23 T.C.M. 29 (1964)

T.C. Memo. 1964-8

Pacific Northwest Food Club, Inc. v. Commissioner.

United States Tax Court.

Filed January 20, 1964.


Attorney(s) appearing for the Case

Willard D. Horwich, 170 N. Robertson, Beverly Hills, Calif., for the petitioner. Douglas W. Argue, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

The Commissioner determined a deficiency in petitioner's income tax for the fiscal year ended February 28, 1958, in the amount of $48,744.22.

The issues presented for decision are as follows:1 (1) Whether the Commissioner, pursuant to section 482 of the Internal Revenue Code of 1954,2 was correct in allocating to petitioner for the fiscal...

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