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GRANT-JACOBY, INC. v. COMMISSIONER

Docket Nos. 1159-77, 7236-77-7239-77.

73 T.C. 700 (1980)

GRANT-JACOBY, INC., ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 16, 1980.

Attorney(s) appearing for the Case

Paul A. Teschner, for the petitioners.

Steven S. Brown, for the respondent.

SIMPSON, Judge:

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

    Petitioners                   Taxable year ending            Deficiency
Grant-Jacoby, Inc -----------            8/31/73                   $5,618
                                         8/31/74                    8,542
Charles A. Norris -----------           12/31/73                      480
            ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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