DREXEL PARK PHARMACY, INC. ET AL. v. COMMISSIONER

Docket Nos. 7713-76, 7714-76, 7715-76, 7716-76.

39 T.C.M. 788 (1979)

T.C. Memo. 1979-518

Drexel Park Pharmacy, Inc. et al. v. Commissioner.

United States Tax Court.

Filed December 31, 1979.


Attorney(s) appearing for the Case

Robert E. Garfield and Douglas Paul, 900 Engineers Bldg., Cleveland, Ohio, for the petitioners. John Graham and Joseph Crowe, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

                                         Docket                                  Deficiency in
           Petitioner                    Number                Year               Income Taxes
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  Drexel Park Pharmacy, Inc...

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