United States Tax Court July 16, 1964, Docket Nos. 90260, 90261, 90262, 90263, 90264, 90265, 90266, 90267, 90268 (Bush Hog Mfg. Co. v. Commissioner)

lead-opinion

DeeNNEN, Judge:

In these consolidated cases respondent determined deficiencies in the income tax of petitioners for the fiscal years and in the amounts as follows:

Docket No. Petitioner Fiscal year ending Nov. 30-Deficiency

90260 Busk Hog Manufacturing Co., Inc.. 1957 1958 $120,785.20 136, 544.19

90261 Bush Hog Distributors, Inc_ 1957 1958 5, 600.70 5, 500.