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INDUSTRIAL RESEARCH PRODUCTS, INC. v. COMMISSIONER

Docket Nos. 81970, 81976.

40 T.C. 578 (1963)

INDUSTRIAL RESEARCH PRODUCTS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT HUGH S. KNOWLES AND JOSEPHINE KNOTTS KNOWLES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 24, 1963.

Attorney(s) appearing for the Case

John S. Pennell and Warren C. Seieroe, for the petitioners.

Charles B. Wolfe, Jr., for the respondent.

MULRONEY, Judge:

The respondent determined deficiencies in these consolidated cases, as follows:

-------------------------------------------------------------------------------------------------------------
                      |                                         |                |            | Addition to
                      |                                         |     Taxable    | Deficiency |   tax
      Docket No.      |     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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