TWIN HILLS MEMORIAL PARK MAUSOLEUM CORPORATION v. COMMISSIONER

Docket No. 45327.

13 T.C.M. 1076 (1954)

T. C. Memo. 1954-206

Twin Hills Memorial Park and Mausoleum Corporation v. Commissioner.

United States Tax Court.

Filed November 30, 1954.


Attorney(s) appearing for the Case

David P. Brown, Jr., Esq., for the petitioner. Stephen P. Cadden, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for the fiscal years ended on June 30, of 1947, 1948, and 1949, in the amounts of $25,204.17, $5,544.48, and $935.82, respectively. In determining the deficiencies, the respondent made some adjustments in the amount of taxable income for each of the years involved which are not contested by the petitioner. Petitioner claims it has overpaid tax for...

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