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CALAVO, INC. v. COMMISSIONER

Docket No. 71187.

19 T.C.M. 1359 (1960)

T.C. Memo. 1960-242

Calavo, Inc., and Calavo Growers of California, as successor to the assets and liabilities of Calavo, Inc. v. Commissioner.

United States Tax Court.

Filed November 17, 1960.

Attorney(s) appearing for the Case

Bruce I. Hochman, Esq., Marvin Goodson, Esq., and William E. Hannam, Esq., for the petitioners. Jack E. Roberts, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax of Calavo, Inc. for the taxable years ended September 30, 1953 and September 30, 1955, in the respective amounts of $14,834.46 and $10,616.87. The deficiency for the taxable year ended September 30, 1953, results from the respondent's determination that he erroneously allowed the deduction in that year of a tentative net loss carryback of $28,527.82...

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