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COLUMBIA SAND & GRAVEL COMPANY, INC. v. COMMISSIONER

Docket No. 28302.

11 T.C.M. 794 (1952)

Columbia Sand & Gravel Company, Inc. v. Commissioner.

United States Tax Court.

Entered July 31, 1952.

Attorney(s) appearing for the Case

David R. Shelton, Esq., Munsey Bldg., Washington, D. C., and Aaron L. Ford, Esq., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Petitioner assails respondent's determination of deficiencies in income tax for 1947 of $172.50, and in personal holding company surtax for 1947 and 1948 in the amounts of $4,030.34 and $3,825.11, respectively. All of those amounts are in dispute. An issue as to a small interest income item has apparently been abandoned by petitioner. Petitioner claims an overpayment in income tax for 1947 in the amount...

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