YOUNG AUTO PARTS v. COMMISSIONER

Docket Nos. 3779-66-3781-66.

27 T.C.M. 778 (1968)

T.C. Memo. 1968-160

Young Auto Parts, et al. v. Commissioner.

United States Tax Court.

Filed July 25, 1968.


Attorney(s) appearing for the Case

Gregg M. Anderson, San Francisco, Calif., for the petitioners. Martin A. Schainbaum, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

In these consolidated proceedings respondent determined the following income tax deficiencies against petitioners:

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                                               Fiscal Year
  Petitioner                 Docket No.      Ended Sept. 30    Deficiency
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