United States Tax Court October 7, 1981, Docket No. 1161-78. (Sunshine Dep't Stores v. Commissioner)

SUNSHINE DEPARTMENT STORES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Sunshine Dep't Stores v. Commissioner Docket No. 1161-78. United States Tax Court T.C. Memo 1981-586; 1981 Tax Ct. Memo LEXIS 159; 42 T.C.M. (CCH) 1379; T.C.M. (RIA) 81586; October 7, 1981. *159 Petitioner was one of a group of related entities, including three corporations, a partnership and an estate.