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ALBOB HOLDING CORP. v. COMMISSIONER

Docket Nos. 59032, 59043.

18 T.C.M. 817 (1959)

T.C. Memo. 1959-186

Albob Holding Corporation, Petitioner v. Commissioner. Morris Cooper-Smith, Petitioner v. Commissioner.

United States Tax Court.

Filed September 30, 1959.

Attorney(s) appearing for the Case

David Lazarus, Esq., for the petitioners. Theodore E. Davis, Esq., and Colin MacDonald, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

In these cases, which are hereby consolidated for decision, the respondent has determined deficiencies in the income taxes of petitioners and additions to tax under sections 291(a), 293(b), 294(d) (1)(A) and 294(d)(2) of the Internal Revenue Code of 1939 for the years and in the amounts as follows:

                 Albob Holding Corporation
                                     Additions...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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