C & A Land Co. v. Commissioner

C & A Land Company v. Commissioner.

C & A Land Co. v. Commissioner

Docket No. 1404-69.

United States Tax Court

T.C. Memo 1971-276; 1971 Tax Ct. Memo LEXIS 58; 30 T.C.M. (CCH) 1184; T.C.M. (RIA) 71276;

October 28, 1971, Filed.

Herbert H. Rosenthal and Bobb Hugo Hardies, for the petitioner. Frank E. Wrenick, for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: Respondent determined a deficiency in the Federal income tax of the petitioner for the year ended December 31, 1966, in the amount of $3,498.47. Certain issues have been settled by concession of the parties. The…