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JONES LIVESTOCK FEEDING CO. v. COMMISSIONER

Docket Nos. 907-64, 908-64.

26 T.C.M. 306 (1967)

T.C. Memo. 1967-57

Jones Livestock Feeding Company v. Commissioner. Henry C. Jones and Eunice Jones v. Commissioner.

United States Tax Court.

Filed March 27, 1967.

Attorney(s) appearing for the Case

John R. Kline, Claude M. Maer, Jr. and Peter Meloy for the petitioners. Richard H. M. Hickok, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

In these consolidated proceedings the respondent initially determined the following income tax deficiencies:

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        Petitioner                            Taxable Year Ended  Deficiency
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        Jones Livestock Feeding Co. .......... November...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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