R. B. Griffith Co. v. Commissioner

R. B. GRIFFITH COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

R. B. Griffith Co. v. Commissioner

Docket No. 3118-71

United States Tax Court

T.C. Memo 1973-50; 1973 Tax Ct. Memo LEXIS 235; 32 T.C.M. (CCH) 219; T.C.M. (RIA) 73050;

February 27, 1973, Filed

Harold D. Shaft, for the petitioner.

Gerald W. Leland, for the respondent.

FAY

MEMORANDUM OPINION

FAY, Judge: Respondent determined a deficiency in the income tax liability of petitioner for the taxable year ended January 31, 1968, in the amount of $29,037. The sole issue remaining for decision is whether the three year period for…