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HALLMARK CARDS INC. v. COMMISSIONER

Docket No. 4237-86.

90 T.C. 26 (1988)

HALLMARK CARDS, INCORPORATED AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 4, 1988.

Attorney(s) appearing for the Case

Jerome B. Libin and Bradley M. Seltzer, for the petitioner.

Kendall C. Jones, for the respondent.

KÖRNER, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

Year                      Deficiency

1975 .................... $7,547,995
1976 ....................    422,704
1977 ....................  2,454,969
1978 ....................  1,521,251

After concessions, the sole issue for determination is whether income from the sale of Valentine merchandise is properly reported...

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