COMTEL CORPORATION v. COMMISSIONER

Docket Nos. 225-63, 255-63, 314-63.

45 T.C. 294 (1965)

COMTEL CORPORATION, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 23, 1965.


Attorney(s) appearing for the Case

George G. Tyler and David G. Ormsby, for the petitioners in all docket numbers, except docket No. 314-63.

Jesse G. Silverman, for the petitioner in docket No. 314-63.

Leo A. Burgoyne, for the respondent.


PIERCE, Judge:

This proceeding involves 32 separate but related cases, which were consolidated for trial before this Court. In the first of these (Comtel Corp., docket No. 225-63), the respondent determined a deficiency of $215,621.33 in the income tax of petitioner Comtel, a dissolved corporation, for its fractional taxable year covering the period from February 1, 1958, to September 30, 1958. In each of the other 31 consolidated cases, the respondent determined...

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