Brown Corp. of Ionia, Inc. v. Commissioner

THE BROWN CORPORATION OF IONIA, INC., a Michigan corporation, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brown Corp. of Ionia, Inc. v. Commissioner

Docket No. 2906-79

United States Tax Court

T.C. Memo 1982-683; 1982 Tax Ct. Memo LEXIS 48; 45 T.C.M. (CCH) 200; T.C.M. (RIA) 82683;

November 29, 1982.

E. James Gamble and Thomas S. Vaughn, for the petitioner.

Chauncey W. Tuttle, Jr., for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in the income tax of petitioner, The Brown Corporation of Ionia, Inc., for the taxable years…