Ralph W. Simmers & Son, Inc. v. Commissioner

Ralph W. Simmers and Son, Inc. v. Commissioner.

Ralph W. Simmers & Son, Inc. v. Commissioner

Docket No. 7115-65.

United States Tax Court

T.C. Memo 1968-150; 1968 Tax Ct. Memo LEXIS 150; 27 T.C.M. (CCH) 739; T.C.M. (RIA) 68150;

July 16, 1968. Filed

Stanley Worth and Jules G. Korner, III, Suite 700, Brawner Bldg., 888 Seventeenth St. N. W., Washington, D.C., for the petitioner. Hobart Richey, for the respondent.

KERN

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in the income tax of the petitioner for the calendar years 1963 and 1964 in the respective amounts of…