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FAIRFAX AUTO PARTS OF NORTHERN VIRGINIA, INC. v. COMMISSIONER

Docket Nos. 1458-74, 1459-74.

65 T.C. 798 (1976)

FAIRFAX AUTO PARTS OF NORTHERN VIRGINIA, INCORPORATED, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FAIRFAX AUTO PARTS, INCORPORATED, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 26, 1976.

Attorney(s) appearing for the Case

James M. Rees and Jonathan J. Broome, Jr., for the petitioners.

Frank J. Coyne, for the respondent.

OPINION

STERRETT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Docket No.

1458-74         Fairfax Auto Parts of Northern
                  Virginia, Inc. --------------------       1971      $3,250
                                                            1972       3,250
1459-74         Fairfax Auto Parts, Inc. ------------       1971       3,250
                          ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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