LANG CHEVROLET COMPANY v. COMMISSIONER

Docket Nos. 950-66 — 954-66.

26 T.C.M. 1054 (1967)

T.C. Memo. 1967-212

The Lang Chevrolet Company, et al. v. Commissioner.

United States Tax Court.

Filed October 27, 1967.


Attorney(s) appearing for the Case

Edmund A. Spencer and Peter H. Huizenga, 38 S. Deaborn St., Chicago, IIl., for the petitioners. Clarence E. Barnes, for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

These consolidated proceedings involve income tax deficiencies and overpayments as follows:

                                         Docket   Taxable                Over-payment
        Petitioner                       Number    Year     Deficiency

    The Lang Chevrolet Co. ............  950-66    1962     $2,925.83      .........
                                                 ...

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