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UNITED DISTILLERS (OF AMERICA), LTD. v. COMMISSIONER

Docket Nos. 60897, 60907.

18 T.C.M. 207 (1959)

T.C. Memo. 1959-46

United Distillers (of America), Ltd. v. Commissioner. West Shore Wine & Liquor Co., Inc. v. Commissioner.

United States Tax Court.

Filed March 9, 1959.

Attorney(s) appearing for the Case

Arthur Groman, Esq., and Maurice Austin, Esq., 350 Fifth Avenue, New York, N. Y., for the petitioners. John J. O'Toole, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

In these consolidated proceedings respondent determined the following deficiencies in additions to tax under section 293(b), I. R. C. 1939:

                                            Addition
       Petitioner          Year Ended        to Tax

  United Distillers (of
    America), Ltd. ....  Sept. 30, 1945    $ 40,741.50
  West Shore Wine &
    Liquor Co., Inc. ..   Mar. 31, 1945...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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