SILVER BLUFF ESTATES, INC. v. COMMISSIONER

Docket No. 12303.

6 T.C.M. 673 (1947)

Silver Bluff Estates, Inc. v. Commissioner.

United States Tax Court.

Entered June 24, 1947.


Attorney(s) appearing for the Case

Harry G. Taylor, Esq., 1612 Congress Bldg., Miami, Fla., for the petitioner. Edward L. Potter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

Respondent determined deficiencies in petitioner's income tax and declared value excess-profits tax for the fiscal year ended May 31, 1945, in the respective amounts of $550.48 and $290.49. The question is whether certain income is attributable to petitioner for tax purposes. The returns were filed with the collector of internal revenue for the district of Florida.

Findings of Fact

Petitioner...

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