VALLEY DIE CAST CORPORATION v. COMMISSIONER

Docket Nos. 904-73, 6592-74.

45 T.C.M. 791 (1983)

T.C. Memo. 1983-103

Valley Die Cast Corporation v. Commissioner. Intercontinental Industries, Inc. and Consolidated Subsidiaries v. Commissioner.

United States Tax Court.

Filed February 17, 1983.


Attorney(s) appearing for the Case

Cyril David Kasmir, for the petitioners. Gary A. Benford, for the respondent.


Memorandum Opinion

SIMPSON, Judge:

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

  Docket No.         Petitioner                           Period Ending        Deficiency
---------------------------------------------------------------------------------------------
   904-73     Valley Die Cast Corporation                    5/31/65          $ 132,368.31
                                      ...

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