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ANDREW TELL INVESTMENT CO. v. COMMISSIONER

Docket Nos. 3986-67 — 3992-67.

29 T.C.M. 547 (1970)

T.C. Memo. 1970-130

Andrew Tell Investment Co., et al, Petitioners v. Commissioner.

United States Tax Court.

Filed May 28, 1970.

Attorney(s) appearing for the Case

Robert D. Collins, 700 Phoenix Title & Tr. Bldg., Phoenix, Ariz., and Allen L. Feinstein, for the petitioners. Richard Rink, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in income tax of petitioners in these consolidated proceedings as follows:

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                                                            Taxable Year
         Petitioner                                           Ending      Deficiency
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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