AUGUST F. NIELSEN CO., INC. v. COMMISSIONER

Docket Nos. 690-64, 691-64, 2743-65.

27 T.C.M. 44 (1968)

T.C. Memo. 1968-11

August F. Nielsen Co., Inc. v. Commissioner. Estate of Louis Miller, Deceased, Ruth Miller, Executrix and Ruth Miller v. Commissioner. Irving S. Wollins and Pearl Wollins v. Commissioner.

United States Tax Court.

Filed January 18, 1968.


Attorney(s) appearing for the Case

Gerald A. Gleeson, Jr., 1421 Chestnut St., Philadelphia, Pa., for the petitioners in Docket Nos. 690-64, 691-64. Harry Geist, 341 Madison Ave., New York, N. Y., for the petitioners in Docket No. 2743-65. Kennard I. Mandell, for the respondent.


Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined income tax deficiencies of $5,372.91 and $4,387.93 against the petitioner August F. Nielson Co., Inc. (hereinafter referred to as the corporation), for the taxable years 1958 and 1959, respectively; deficiencies of $1,836.53 and $1,276.54 against petitioners Estate of Louis Miller, Deceased, and Ruth Miller, for the taxable years 1958 and 1959, respectively; and deficiencies...

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