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GEOLI INVESTMENT COMPANY v. COMMISSIONER

Docket Nos. 6466-66 and 6486-66.

29 T.C.M. 349 (1970)

T.C. Memo. 1970-77

Geoli Investment Company v. Commissioner. Eccdor Investment Company v. Commissioner.

United States Tax Court.

Filed March 31, 1970.

Attorney(s) appearing for the Case

Stephen H. Anderson and Alonzo W. Watson, Jr., Suite 400 Deperat Bldg., 79 South Main St., Salt Lake City, Utah, for the petitioners. Charles W. Nyquist, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for the years and in the amounts as follows:


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