HOUSE OF CARPETS, INC. v. COMMISSIONER

Docket Nos. 807-71, 808-71, 809-71, 835-71.

32 T.C.M. 1239 (1973)

T.C. Memo. 1973-263

House of Carpets, Inc., et al. v. Commissioner.

United States Tax Court.

Filed November 29, 1973.


Attorney(s) appearing for the Case

John P. Dwyer, 724 Bank of New Mexico Bldg., Albuquerque, N. Mex., for the petitioners. Marvin T. Scott, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

In these consolidated cases respondent determined deficiencies in petitioners' income taxes as follows:

 Dkt.                                       Deficiency
 No.         Petitioner              Year

807-71   House of Carpets, Inc.      1966   $   990.55
                                     1967       907.11
                                     1968       786.30
808-71   House of...

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