WILCOX MANUFACTURING COMPANY, INC. v. COMMISSIONER

Docket Nos. 1839-75, 1873-75.

38 T.C.M. 378 (1979)

T.C. Memo. 1979-92

Wilcox Manufacturing Company, Inc. v. Commissioner. Orelite Manufacturing Company, Inc. v. Commissioner.

United States Tax Court.

Filed March 19, 1979.


Attorney(s) appearing for the Case

John H. Gorman, James C. Higgins, John F. Rist, III, Michael L. Scales, 112 Professional Park, Beckley, W. Va., for the petitioners. Conley G. Wilkerson, Joel V. Williamson, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income tax as follows:

                  Taxable Year
  Docket No.        Ending        Deficiency

  1839-75 ......  April 30, 1969  $168,641.85
                  April 30, 1970   305,826.87
                  April 30, 1971   492,544.76
                  April 30, 1972    40,842.00
  1873-75...

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