AERO INDUSTRIAL CO., INC. v. COMMISSIONER

Docket No. 4630-77, 4631-77, 514-78.

40 T.C.M. 147 (1980)

T.C. Memo. 1980-116

Aero Industrial Co., Inc., et al. v. Commissioner.

United States Tax Court.

Filed April 14, 1980.


Attorney(s) appearing for the Case

Edward J. Eng, 4301 Sunset Blvd., Los Angeles, Calif. for the petitioners. Jerrome N. Duncan II, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in the petitioners' Federal income taxes:

                            Taxable
                  Docket     Year
  Petitioner        No.     Ended      Deficiency

  Aero
  Industrial     4630-77    9/30/74   $  4,833.00
  Co., Inc. ....  514-78    9/30/75     27,882.00
  Vita-Saver,    4631-77   10/31/74      1,500.00
  Incorporated...

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