BRANERTON CORPORATION v. COMMISSIONER

Docket Nos. 5040-73, 5042-73, 2871-74.

35 T.C.M. 1658 (1976)

T.C. Memo. 1976-365

The Branerton Corporation, et al., v. Commissioner.

United States Tax Court.

Filed December 1, 1976.


Attorney(s) appearing for the Case

Stephen L. Packard, 60 E. 42nd, New York, N.Y., for the petitioners. Peter Matwiczyk, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

In these consolidated cases, the respondent determined the following deficiencies in petitioners' Federal income taxes for the taxable years specified:

   Docket No.              Year       Deficiency

    5040-73 .......    FYE 3/31/67    $ 4,527.68
                       FYE 3/31/68      8,186.39
                       FYE 3/31/69     30,369.39
    5042-73 .......        1967 ...

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