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ZIMCO ELECTRIC SUPPLY CO. v. COMMISSIONER

Docket Nos. 3729-67 and 3730-67.

30 T.C.M. 878 (1971)

T.C. Memo. 1971-215

Zimco Electric Supply Company v. Commissioner. J. B. Zimmerman, Jr., and Faye Zimmerman v. Commissioner.

United States Tax Court.

Filed August 25, 1971.

Attorney(s) appearing for the Case

Brooks L. Harman, American Bk. of Commerce Bldg., Odessa, Tex., for the petitioners. David E. Gaston, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

The Commissioner determined the following deficiencies in income tax:

----------------------------------------------------------------------------------------
                                                                 Taxable
                                                               Year Closed
  Docket No.                     Petitioner(s)                    as of      Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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