L. R. SCHMAUS CO., INC. v. COMMISSIONER

Docket Nos. 5361-63, 5362-63, 272-65.

26 T.C.M. 959 (1967)

T.C. Memo. 1967-197

L. R. Schmaus Co., Inc. v. Commissioner. Louis R. Schmaus and Ella V. Schmaus v. Commissioner.

United States Tax Court.

Filed October 11, 1967.


Attorney(s) appearing for the Case

Arthur I. Gould and Charles F. Marquis, for the petitioner in docket No. 5361-63. Charles E. Prieve, Suite 1320, 735 N. Water St., Milwaukee, Wis., for the petitioners in docket Nos. 5362-63, 272-65. Denis J. Conlon and Myron A. Weiss, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

The respondent has determined deficiencies in the income tax of the individual petitioners, docket numbers 5362-63, 272-65 as follows:

                                        Addition
                                         To Tax
                                      Sec. 6653(a)
  Year                   Deficiency     1954 Code

  1958 ...............   $ 5,139.30    ........
...

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