BYWATER SALES AND SERVICE CO., INC. v. COMMISSIONER

Docket Nos. 1004-63, 1005-63.

24 T.C.M. 849 (1965)

T.C. Memo. 1965-160

Bywater Sales and Service Co., Inc. v. Commissioner. Nils Wirstrom and Wandalea Wirstrom v. Commissioner.

United States Tax Court.

Filed June 16, 1965.


Attorney(s) appearing for the Case

Hilary J. Gaudin, Hibernia Bank Bldg., New Orleans, La., for the petitioners. Bruce Hallmark, for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income taxes of the petitioners as follows:

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  Docket No.                Petitioner                           Year          Amount
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   1004-63    Bywater Sales and Service...

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