Hooper Body Corp. v. Commissioner

Hooper Body Corporation v. Commissioner. Hooper Valve and Engineering Corporation v. Commissioner.

Hooper Body Corp. v. Commissioner

Docket Nos. 57517, 57518.

United States Tax Court

T.C. Memo 1960-168; 1960 Tax Ct. Memo LEXIS 121; 19 T.C.M. (CCH) 906; T.C.M. (RIA) 60168;

August 22, 1960

F. O. Blechman, Esq., for the petitioners. Ferd J. Lotz, Esq., for the respondent.

TRAIN

Memorandum Findings of Fact and Opinion

TRAIN, Judge: The respondent determined deficiencies in income tax against the petitioners as follows:

Docket

Fiscal Year Ended

No.

Petitioner

September 30

Amount

57517

Hooper Body Corporation

1951

$17…