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ALAMEDA REALTY CORPORATION v. COMMISSIONER

Docket Nos. 81274, 81412, 83569.

42 T.C. 273 (1964)

ALAMEDA REALTY CORPORATION, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 22, 1964.

Attorney(s) appearing for the Case

Douglas D. Drysdale and Robert E. Stroud, for the petitioners.

W. Ralph Musgrove, for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in income tax, and addition to the tax under section 6653(b) of the Internal Revenue Code of 19542 of Alameda Realty Corp. for the calendar year 1955 in the amounts of $31,005.44 and $15,502.72, respectively, and determined deficiencies in income tax, and addition to tax under section 6653(b), of Raymond E. and Irma M. Hanly for the calendar year 1955 in the amounts of $50,126.99...

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