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CHATSWORTH STATIONS, INC. v. COMMISSIONER

Docket No. 58936.

23 T.C.M. 53 (1964)

T.C. Memo. 1964-11

Chatsworth Stations, Inc. v. Commissioner.

United States Tax Court.

Filed January 24, 1964.

Attorney(s) appearing for the Case

Alvin Wayne, for the petitioner. William F. Chapman, for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies of $20,101.55 and $5,727.30 in the income tax of the petitioner for its fiscal years ended March 31, 1950 and 1951. The issues presented were decided by this Court in March 1958, [Dec. 22,896] 29 T.C. 1150. One holding was that the petitioner had acquired the going business of each of four service stations and immediately sold each of those rights...

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