DIXO COMPANY, INC. v. COMMISSIONER

Docket Nos. 2236-66, 2237-66.

27 T.C.M. 644 (1968)

T.C. Memo. 1968-133

Dixo Company, Inc. v. Commissioner. Estate of Sol Schapiro, Deceased, Antranig Aslanian, Executor, and Claire Schapiro v. Commissioner.

United States Tax Court.

Filed June 27, 1968.


Attorney(s) appearing for the Case

Paul Friedman, 1450 Broadway, New York, N. Y., for the petitioners. Leo A. Burgoyne, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in Federal income taxes of petitioners, Dixo Company, Inc., and Estate of Sol Schapiro, Deceased, Antranig Aslanian, Executor, and Claire Schapiro, as follows:1

            Dixo Company, Inc.

  Taxable year ended                  Deficiency

   March 31, 1962 ...............    $ 1,730.91
   March 31, 1963 ...........

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