JAPANESE TRADING COMPANY, LIMITED v. COMMISSIONER

Docket Nos. 1027-63 — 1029-63.

25 T.C.M. 441 (1966)

T.C. Memo. 1966-78

Japanese Trading Company, Limited, et al. v. Commissioner.

United States Tax Court.

Filed April 15, 1966.


Attorney(s) appearing for the Case

James R. Zuckerman, 350 Fifth Ave., New York, N. Y., for the petitioners. Leon M. Kerry, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in the income taxes of petitioners:

----------------------------------------------------------------------------------
               Petitioner                     Docket No.  Year      Deficiency
----------------------------------------------------------------------------------
    Japanese Trading Company, Limited .......  1027-63   ...

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