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ANAHEIM PAPER MILL SUPPLIES, INCORPORATED v. COMMISSIONER

Docket Nos. 6989-76, 7236-76.

37 T.C.M. 403 (1978)

T.C. Memo. 1978-86

Anaheim Paper Mill Supplies, Incorporated v. Commissioner. Salvatore M. Taormina and Mariangela Taormina v. Commissioner.

United States Tax Court.

Filed March 1, 1978.

Attorney(s) appearing for the Case

Howard M. Larsen, 2323 N. Broadway, Santa Ana, Cal., for the petitioner in docket No. 6989-76.

Thomas J. O'Keefe, 2323 N. Broadway, Santa Ana, Cal., for the petitioners in docket No. 7236-76. James D. Vandever, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Anaheim Paper Mill Supplies, Incorporated's income tax returns for its taxable years ended January 31, 1972, January 31, 1973 and January 31, 1974 were audited by the respondent who, on April 23, 1976, issued a statutory notice of deficiency for those years in the total amount of $111,509.00. On June 18, 1976 respondent issued a statutory notice of deficiency...

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