FOTOCHROME, INC. v. COMMISSIONER

Docket Nos. 1077-68-1084-68.

57 T.C. 842 (1972)

FOTOCHROME, INC. (SUCCESSOR BY MERGER TO FOTOCHROME COLOR CORP.), ET AL. PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 23, 1972.


Attorney(s) appearing for the Case

Morris A. Kaplan, for the petitioners.

Rufus H. Leonard, Jr., and Donald W. Geerhart, for the respondent.


OPINION

STERRETT, Judge:

Respondent has filed a motion to calendar these consolidated cases for trial. Essentially the motion raises the question of whether this Court has jurisdiction to proceed to a determination of these cases.

Respondent sent seven different statutory notices, each dated December 8, 1967, to Fotochrome, Inc., determining deficiencies in the income taxes of the following corporations for the years indicated:

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