Cardinal Finance Co. v. Commissioner

Cardinal Finance Company, Inc., et al., 1 v. Commissioner.

Cardinal Finance Co. v. Commissioner

Docket Nos. 85718, 85719, 85720.

United States Tax Court

T.C. Memo 1963-24; 1963 Tax Ct. Memo LEXIS 321; 22 T.C.M. (CCH) 90; T.C.M. (RIA) 63024;

January 28, 1963

James W. Hendricks, Esq., 426 W. Jefferson St., Louisville, Ky., for the petitioners. John H. Menzel, Esq., for the respondent.

TRAIN

Memorandum Findings of Fact and Opinion

TRAIN, Judge: Respondent determined deficiencies in income tax liabilities of petitioners for the fiscal year ended September 30, 1958, in the following amounts:

Cardinal…