EDUARDO CATALANO, INC. v. COMMISSIONER

Docket Nos. 6173-76, 149-77 and 150-77.

38 T.C.M. 763 (1979)

T.C. Memo. 1979-183

Eduardo Catalano, Inc., Pension Trust, et al. v. Commissioner.

United States Tax Court.

Filed May 9, 1979.


Attorney(s) appearing for the Case

Gordon H. Wentworth and Frederick D. Royal, 127 State St., Springfield, Mass., for the petitioners. David N. Brodsky, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent, on June 28, 1976, issued a statutory notice to petitioner Eduardo Catalano, Inc., Pension Trust for its taxable years ended June 30, 1972 and June 30, 1973 in the amounts of $1,338 and $5,918, respectively. On November 23, 1976 respondent issued a statutory notice to petitioner Eduardo Catalano for his taxable year ended December 31, 1972 in the amount of $5,826. On the same date respondent...

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