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PETROZELLO CO. v. COMMISSIONER

Docket No. 2766-80.

46 T.C.M. 63 (1983)

T.C. Memo. 1983-250

Petrozello Company v. Commissioner.

United States Tax Court.

Filed May 5, 1983.

Attorney(s) appearing for the Case

John J. O'Toole, 744 Broad St., Newark, N.J., for the petitioner. Robert B. Marino, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined corporate income tax deficiencies of $13,623, $15,664, and $44,259 for petitioner's respective fiscal years ending September 30, 1974, September 30, 1975, and September 30, 1976. The sole issue is whether, under section 532(a),1 petitioner was availed of for the purpose of avoiding the income tax with respect to its shareholders, by permitting earnings...

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