M. J. Laputka & Sons, Inc. v. Commissioner

M. J. LAPUTKA AND SONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

M. J. Laputka & Sons, Inc. v. Commissioner

Docket Nos. 8093-72, 4050-73.

United States Tax Court

T.C. Memo 1981-730; 1981 Tax Ct. Memo LEXIS 10; 43 T.C.M. (CCH) 177; T.C.M. (RIA) 81730;

December 28, 1981.

John F. Kennedy and Theodore R. Laputka, for the petitioner.

Richard N. Weinstein and Crombie J. D. Garrett, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge : These cases were tried before former Special Trial Judge Murray H. Falk pursuant to Rule 180, Tax Court Rules of Practice…