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R. J. NICOLL CO. v. COMMISSIONER

Docket Nos. 1759-69, 1760-69.

59 T.C. 37 (1972)

R. J. NICOLL CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RAYMOND NICOLL AND GENEVIEVE NICOLL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 5, 1972.

Attorney(s) appearing for the Case

Julie M. Reardon, for the petitioners.

Frederick B. Strothman, for the respondent.

HOYT, Judge:

The Commissioner determined deficiencies in the income tax of petitioner R. J. Nicoll Co. for the taxable year April 1, 1965, to December 31, 1965, in the amount of $1,557; for the taxable year 1966, in the amount of $2,083; and for the taxable year 1967, in the amount of $1,475. The Commissioner determined deficiencies in the income tax of petitioners Raymond Nicoll and Genevieve Nicoll for the taxable...

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