WINIFREDE LAND COMPANY v. COMMISSIONER

Docket No. 34402.

12 T.C.M. 289 (1953)

Winifrede Land Company v. Commissioner.

United States Tax Court.

Entered March 19, 1953.


Attorney(s) appearing for the Case

S. D. Stokes, Esq., Route 2, Box 300, Roanoke, Va., for the petitioner. Stephen P. Cadden, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in petitioner's income tax in the amounts of $111.34 and $4,252.12 for the years 1946 and 1947, respectively.

At the hearing the petitioner conceded the issues raised by subparagraphs 4(b), 4(c), 4(f) and 4 (g) of its petition. It is not clear from the record whether the issue presented by subparagraph 4(i) was affirmatively withdrawn but, if not, it was abandoned by failure to...

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