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EXPO-CHEM, INC., CEMCO, INC., MILJAC, INC. v. COMMISSIONER

Docket No. 23058-81.

45 T.C.M. 1351 (1983)

T.C. Memo. 1983-212

Expo-Chem, Inc., Cemco, Inc., Miljac, Inc. v. Commissioner.

United States Tax Court.

Filed April 19, 1983.

Attorney(s) appearing for the Case

Sharon L. Aresco, One Constitution Plaza, Hartford, Conn., for the petitioner. Robert J. Percy, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

By statutory notice dated June 12, 1981. Respondent determined the following deficiencies in the petitioners' Federal income taxes:

  Petitioner               Year Ended   Deficiency

  Expo-Chem, Inc. .......   3/31/76     $ 1,869.00
  Expo-Chem, Inc. .......   3/31/77         304.00
  Cemco, Inc. ...........  12/31/73       2,210.00
  Cemco, Inc. ...........  12/31/74      43,443.00...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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