Boise Cascade Corp. v. Commissioner

BOISE CASCADE CORPORATION and affiliated corporations, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Boise Cascade Corp. v. Commissioner

Docket No. 732-67.

United States Tax Court

T.C. Memo 1974-315; 1974 Tax Ct. Memo LEXIS 1; 33 T.C.M. (CCH) 1443; T.C.M. (RIA) 740315;

December 26, 1974, Filed.

James L. Berlin and Kenneth L. Pursley, for petitioners.

S. Clay Freed, for respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1962 in the amount of $2,083,368.94. All but one of the…