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MANHATTAN CO. OF VIRGINIA, INC. v. COMMISSIONER

Docket Nos. 3535-65 and 7097-65.

50 T.C. 78 (1968)

MANHATTAN COMPANY OF VIRGINIA, INCORPORATED (A DISSOLVED CORPORATION), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MANHATTAN COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 17, 1968.

Attorney(s) appearing for the Case

H. Cecil Kilpatrick and William J. Lehrfeld, for the petitioners.

Charles F.T. Carroll, for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in income taxes of petitioner the Manhattan Co. in the amounts of $5,185.03, $2,322.48, and $1,470.67 for the taxable years 1961, 1962, and 1963, respectively, and determined a deficiency in the income tax of petitioner the Manhattan Co. of Virginia, Inc., in the amount of $1,399.17 for the taxable year 1962.

The issue for decision is whether petitioners are entitled...

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