UNITED ELCHEM INDUSTRIES, INC. v. COMMISSIONER

Docket Nos. 14231-78, 144-79, 160-79, 161-79.

42 T.C.M. 460 (1981)

T.C. Memo. 1981-376

United Elchem Industries, Inc., et al. v. Commissioner.

United States Tax Court.

Filed July 23, 1981.


Attorney(s) appearing for the Case

Roger J. Allen, 2001 Bryan Tower, Dallas, Tex., for the petitioner in docket No. 14231-78. John W. Collins, Jr., for the petitioners in docket Nos. 144-79, 160-79, and 161-79. William P. Hardeman, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

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

____________________________________________________________________________________
   Docket No.              Petitioner                     Year   Deficiency
____________________________________________________________________________________
   14231-78    United Elchem...

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