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CENTRAL COMMERCIAL CO. v. COMMISSIONER

Docket Nos. 81985, 81986, 90682.

40 T.C. 901 (1963)

CENTRAL COMMERCIAL COMPANY (SUCCESSOR TO CENTRAL COMMERCIAL INDUSTRIES, INC. AND AFFILIATED CORPORATIONS BY STATUTORY MERGER), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT CENTRAL COMMERCIAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 3, 1963.

Attorney(s) appearing for the Case

Harry D. Orr, Jr., and William P. Sutter, for the petitioner.

Seymour I. Sherman, for the respondent.

ATKINS, Judge:

The respondent determined deficiencies in income tax and, by amendments to answers, made claim for additional deficiencies as follows:

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                     Docket No.                       |   Year  | Deficiency | Additional
                                                      |         |            | deficiency
-------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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