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EASTERN RAILWAY AND LUMBER COMPANY v. COMMISSIONER

Docket Nos. 31262, 33423.

11 T.C.M. 229 (1952)

Eastern Railway and Lumber Company v. Commissioner.

United States Tax Court.

Entered March 14, 1952.

Attorney(s) appearing for the Case

Thomas J. Hanify, Esq., for the petitioner. J. O. Durkan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax of $9,451.54 for 1945, $7,743.35 for 1946, $17,803.74 for 1947, and $83,669.94 for 1948. The only issue is whether the Commissioner erred in holding that the petitioner was taxable each year under section 102.

Findings of Fact

The returns of the petitioner for the taxable years were filed with the collector...

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