Davidson Bldg. Co. v. Commissioner

The Davidson Building Company, a Corporation v. Commissioner.

Davidson Bldg. Co. v. Commissioner

Docket No. 78475.

United States Tax Court

T.C. Memo 1961-247; 1961 Tax Ct. Memo LEXIS 97; 20 T.C.M. (CCH) 1291; T.C.M. (RIA) 61247;

August 31, 1961

Elmer J. Babin, Esq., Carnegie Hall, Cleveland, Ohio, for the petitioner. Vernon R. Balmes, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined deficiencies in petitioner's income tax for the taxable years 1954, 1955, and 1956, in the respective amounts of $9,514.58, $6,742.40, $7,188.22. The issues are…