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JOSEPH LUPOWITZ SONS, INC. v. COMMISSIONER

Docket Nos. 2753-70, 2755-70 — 2758-70.

31 T.C.M. 1169 (1972)

T.C. Memo. 1972-238

Joseph Lupowitz Sons, Inc., et al. v. Commissioner.

United States Tax Court.

Filed November 29, 1972.

Attorney(s) appearing for the Case

John Y. Merrell, 815 Fifteenth St. N.W., Washington, D.C. and Richard P. Buskell, for the petitioners. John J. Weiler, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioners' income taxes:

                                  Taxable
 Dkt.                              year
 No.        Petitioners           ending     Deficiency

2753-70    Joseph Lupowitz        7/31/65    $44,540.59
             Sons, Inc.           7/31/66     60,739.86

2755-70    Albert Kauffman       12/31/65      3...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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