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SHELBY U.S. DISTRIBUTORS, INC. v. COMMISSIONER

Docket Nos. 8855-76, 8856-76.

71 T.C. 874 (1979)

SHELBY U.S. DISTRIBUTORS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT SHELBY SUPPLY CO., PROFIT-SHARING TRUST AND/OR U.S. DISTRIBUTORS CO. DIV. PROFIT-SHARING TRUST (DIVISION OF STRATFORD RETREAT HOUSE), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 20, 1979.

Attorney(s) appearing for the Case

F. T. Miller, Jr., and H. Morrison Johnston, for the petitioners.

Mathew E. Bates, for the respondent.

SIMPSON, Judge:

The Commissioner determined the following deficiencies in the petitioners' Federal income taxes:

                                               Taxable year
                 Petitioner                      ending         Deficiency

Shelby U.S. Distributors, Inc. ..............    12/31/71       $31,908.28
                                                 12/31/72        43,626.74

Shelby Supply Co...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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