United States Tax Court March 19, 1954, Docket Nos. 30131, 46219, 46220, 46221, 46222 (Polak's Frutal Works, Inc. v. Commissioner)

lead-opinion

OPINION.

Van Foss an, Judge:

The first question for decision is whether respondent is correct in his determination that the incomes respectively reported by Export and its successor, Export, Inc., in the years involved are attributable to Frutal.