NOVELL v. COMMISSIONER

Docket Nos. 4735-67, 4749-67, 4757-67, 4758-67, 4919-67.

29 T.C.M. 92 (1970)

T.C. Memo. 1970-31

Sam Novell and Ida Novell, et al. v. Commissioner.

United States Tax Court.

Filed February 4, 1970.


Attorney(s) appearing for the Case

Melvin I. Muroff, for the petitioners. W. Reeder Glass, for the respondent.


Supplemental Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner has moved that this Court reconsider its Memorandum Findings of Fact and Opinion filed December 2, 1969, in the above-entitled case, modifying the same by deciding that Manvil Associates, Inc., for its taxable years ending April 30, 1963, and April 30, 1964, and Manvil Development Corp. of Broward, for its taxable year ending April 30, 1964, failed to qualify as subchapter...

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