Pine State By-Products, Inc. v. Commissioner

PINE STATE BY-PRODUCTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

YORK COUNTY RENDERING CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pine State By-Products, Inc. v. Commissioner

Docket Nos. 2276-71, 2277-71.

United States Tax Court

T.C. Memo 1973-139; 1973 Tax Ct. Memo LEXIS 147; 32 T.C.M. (CCH) 665; T.C.M. (RIA) 73139;

June 26, 1973, Filed

Gerald Gillerman and Steven R. Kaye, for the petitioners.

A. W. Dickinson, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in the income tax of petitioner…