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GUNLOCK CORPORATION v. COMMISSIONER

Docket Nos. 1854-79, 2058-79.

43 T.C.M. 687 (1982)

T.C. Memo. 1982-105

Gunlock Corporation v. Commissioner. Dexol Industries, Inc. v. Commissioner.

United States Tax Court.

Filed March 2, 1982.

Attorney(s) appearing for the Case

Milan D. Smith, Jr., 21515 Hawthorne Blvd., Torrence, Calif., for the petitioner. Charles O. Cobb, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined the following deficiencies in and additions to the petitioners' Federal income tax:

  Taxable Year           Gunlock          Dexol
    Ending             Corporation      Industries

  31 December 1973     $10,654.00           0
  31 December 1974      27,616.00       $3,250.00
  31 December...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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