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CURTIS NOLL CORPORATION v. COMMISSIONER

Docket Nos. 12814-78, 12815-78.

44 T.C.M. 288 (1982)

T.C. Memo. 1982-363

Curtis Noll Corporation (Successor to Central Massachusetts Warehouse, Inc.) v. Commissioner. Curtis Noll Corporation (Successor to General Automotive Supply Company) v. Commissioner.

United States Tax Court.

Filed June 28, 1982.

Attorney(s) appearing for the Case

Stephen L. Buescher and James T. Crowley, 11 National City Bank Bldg., Cleveland, Ohio, for the petitioners. John P. Graham, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:*

By notices of deficiency dated August 15, 1978, respondent determined deficiencies in petitioners' Federal income taxes for the years and in the amounts as follows:

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        Docket No.        Petitioner                                 Year         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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