WK Actor's on Demayrs In re II H MINK SON BAG CO INC CT AL File No AODA00 Met, avat'atIe Nov Y6 7970 AOD NUMBER Abv 76 /970paY Actions on Decisions, In re: H. H. MINK & SON BAG CO., INC., ET AL, File No: AOD/AOD Number not available., (Nov. 16, 1970), AOD NUMBER, Internal Revenue Service, (Nov. 16, 1970) Click to open document in a browser In re: H. H. MINK & SON BAG CO., INC., ET AL File No: AOD/AOD Number not available. November 16, 1970 Decision: Court not available., Dkt. Nos.: 2930-67; 2931-67;, T.C. Memo. 1970-177 Internal Control No.: CC:BUF-TC JW Uniform Issue List Information: Uniform Issue List Nos: 0061.25-02 0162.03-01 0162.15-02 0061.17-07 0061.34-06 0162.03-03 0162.08-16 0316.16-01 Tax, Years and Amounts [Chart data intentionally removed.] ISSUES The IRS disallowed personal deductions. The method of disallowance was to increase the entity net income - in this fact set they "added income" vs "reduced expense" 1. Whether partnership consisting of two individual petitioners and corporate petitioner made cash purchases of bags from Bleichfeld Bag Co., Inc. (All dockets) 0061.25-02, 0162.03-01, 0162.15-02 2. Whether cash withdrawals from corporate petitioner constituted dividend income to Hymen and Mervyn Mink. (All dockets) 0061.17-07 3. Whether Hymen Mink received additional compensation because of the personal use of an auto owned by corporate petitioner. Whether distributable partnership income was properly increased because of the partial disallowance of the deduction for auto expenses. (All dockets) 0061.25-02, 0061.34-06, 0162.03-03, 0162.08-16, 0316.16-01 DISCUSSION 1., 2., 3. Until July 1, 1962, Hymen Mink and his son, Mervyn, were equal partners in a bag business. On that date the corporate petitioner was formed by them. During the years 1962 and 1963, the partnership and the corporation wrote checks payable to 'cash', 'petty cash', 'Hymen Mink' or 'Mervyn Mink'. The cash disbursements journal and check st