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SPARKS NUGGET, INC. v. COMMISSIONER

Docket Nos. 4237-67, 4277-67 — 4280-67.

29 T.C.M. 318 (1970)

T.C. Memo. 1970-74

Sparks Nugget, Inc., et al. v. Commissioner.

United States Tax Court.

Filed March 31, 1970.

Attorney(s) appearing for the Case

Valentine Brookes, 1600 International Bldg., 601 California St., San Francisco, Calif., for the petitioners. Gordon B. Cutler, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined liabilities of the petitioners as follows:

                                                  Basis of           Taxable Year
  Docket No.        Petitioner                    Liability             Ended        Deficiency
-------------------------------------------------------------------------------------------------
   4237-67    Sparks Nugget, Inc. ..........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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