QUALITY CHEVROLET COMPANY v. C. I. R.

No. 35-69.

415 F.2d 116 (1969)

QUALITY CHEVROLET COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

Rehearing Denied September 22, 1969.


Attorney(s) appearing for the Case

Harold D. Rogers, Wichita Falls, Tex. (Eggers, Sherrill, Pace & Rogers, Wichita Falls, Tex., on the brief), for petitioner.

Jonathan S. Cohen, Dept. of Justice, Washington, D.C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews and Louis M. Kauder, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent.

Before LEWIS, BREITENSTEIN and HICKEY, Circuit Judges.


LEWIS, Circuit Judge.

Pursuant to 26 U.S.C. § 7482 petitioner-taxpayer seeks review of a decision of the Tax Court of the United States holding petitioner, Quality Chevrolet Company, Inc., liable for income tax deficiencies in the amount of $11,997.67 in the year 1960, $3,158.54 in the year 1961 and $6,926.30 in the year 1962. The deficiencies were premised upon the court's determination that taxpayer improperly added...

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