Kalmon Shoe Mfg. Co. v. Commissioner

Kalmon Shoe Manufacturing Company v. Commissioner.

Kalmon Shoe Mfg. Co. v. Commissioner

Docket No. 84135.

United States Tax Court

T.C. Memo 1962-56; 1962 Tax Ct. Memo LEXIS 251; 21 T.C.M. (CCH) 305; T.C.M. (RIA) 62056;

March 16, 1962

Milton H. Tucker, Esq., 611 Olive St., St. Louis, Mo., Abe J. Garland, Esq., and Jerome M. Rubenstein, Esq., for the petitioner. Edward E. Pigg, Esq., for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: The respondent has determined a deficiency of $46,323 in the income tax of the petitioner for the taxable period beginning February 1, 1955,…