SPRINGFIELD PRODUCTIONS, INC. v. COMMISSIONER

Docket Nos. 6412-69, 7252-72.

38 T.C.M. 74 (1979)

T.C. Memo. 1979-23

Springfield Productions, Inc. v. Commissioner.

United States Tax Court.

Filed January 16, 1979.


Attorney(s) appearing for the Case

M.D. Fraider, 333 S. Bev. Dr., Beverly Hills, Calif., for the petitioner. John O. Kent, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

In these consolidated cases respondent determined the following deficiencies in petitioner's Federal income taxes:

 Fiscal Year
  Ending1             Income Tax
  Oct. 31                  Deficiency

   1962 .................. $41,590.29
   1963 ..................   6,351.30
   1964 ..................  28,219.92
   1966 ..................  13,826.93
 ...

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