PACIFIC TRANSPORT COMPANY v. COMMISSIONER

Docket Nos. 2823-65 — 2825-65, 2928-65 — 2935-65.

29 T.C.M. 133 (1970)

T.C. Memo. 1970-41

Pacific Transport Company and Subsidiaries, et al. v. Commissioner.

United States Tax Court.

Filed February 17, 1970.


Attorney(s) appearing for the Case

Valentine Brookes, Richard A. Wilson, and A. Thomas Murphy, 1600 International Bldg., San Francisco, Calif., for the petitioners. Eugene H. Ciranni and James E. Merritt, for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined income tax deficiencies for three taxable periods: January 1 — September 9, 1957; September 10 — December 31, 1957; and January 1 — December 31, 1958, as follows:

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  Docket No.              Petitioner      ...

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