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HALF MOON FRUIT AND PRODUCE COMPANY v. COMMISSIONER

Docket Nos. 9843-77, 9844-77, 9845-77, 9846-77, 9847-77.

40 T.C.M. 96 (1980)

T.C. Memo. 1980-108

Half Moon Fruit and Produce Company, et al. v. Commissioner.

United States Tax Court.

Filed April 8, 1980.

Attorney(s) appearing for the Case

Stephen J. Schwartz, 234 Front St., San Francisco, Calif. and Charles A. Lane, for the petitioners. Rebecca T. Hill, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

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

                              Taxable
                               Year
     Petitioner               Ending    Deficiency

Half Moon Fruit and Produce
  Company .................   2/28/75   $26,613.00
John B. Giovannetti .......  12/31/74     5,350.00
Ronald P. Giovannetti and
  Norma...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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