Moore Inv. Co. v. Commissioner

Moore Investment Company, Transferee v. Commissioner.

Moore Inv. Co. v. Commissioner

Docket No. 75840.

United States Tax Court

T.C. Memo 1961-261; 1961 Tax Ct. Memo LEXIS 86; 20 T.C.M. (CCH) 1364; T.C.M. (RIA) 61261;

September 18, 1961

Robert F. Ritchie, Esq., Republic Bank Bldg., Dallas, Tex., for the petitioner. David E. Mills, Esq., for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: The respondent has determined a deficiency of $30,274.17 in the income tax of Moore Grocery Company for the taxable year January 1 through March 31, 1953, and further has determined that…