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SCOTLAND MILLS, INC. v. COMMISSIONER

Docket Nos. 90139, 90148.

24 T.C.M. 265 (1965)

T.C. Memo. 1965-48

Scotland Mills, Inc. v. Commissioner. Edinburgh Corporation v. Commissioner.

United States Tax Court.

Filed March 5, 1965.

Attorney(s) appearing for the Case

Richard E. Thigpen, 129 W. Trade St., Charlotte, N. C., and Richard E. Thigpen, Jr., for the petitioners. Wallace E. Whitmore, and John L. Ridenour, III, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

The respondent determined deficiencies in the income taxes of the petitioners as follows:

            Scotland Mills, Inc.

  Year Ended                   Income Tax

  June 30, 1957............    $130,455.57
  June 30, 1958............      19,202.37

            Edinburgh Corporation

  Year Ended                     Income Tax

  August 31, 1954..........     $ 4,780.52...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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