BERKLEY MACHINE WORKS & FOUNDRY CO., INC. v. COMMISSIONER

Docket Nos. 1549-66 — 1552-66.

27 T.C.M. 1487 (1968)

T.C. Memo. 1968-278

Berkley Machine Works & Foundry Company, Inc. v. Commissioner. Samuel G. Jones, Sr., and Ursula B. Jones v. Commissioner. Samuel G. Jones, Sr. v. Commissioner. Samuel G. Jones, Sr. and Estate of Mary Ruth Jones, Deceased, Samuel G. Jones, Administrator v. Commissioner.

United States Tax Court.

Filed December 2, 1968.


Attorney(s) appearing for the Case

Lester I. Bowman, Union Trust Bldg., Petersburg, Va., for the petitioners. E. M. Paturis, for the respondent.


Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax against the corporate petitioner for the taxable years 1957 and 1962 in the respective amounts of $2,394.34 and $5,781.39, and additions to tax under section 6653(a) of the Internal Revenue Code of 1954 for such taxable years in the respective amounts of $119.72 and $289.07. He determined deficiencies in income tax against the individual petitioners...

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