FORT WHARF ICE CO. v. COMMISSIONER

Docket No. 45937.

23 T.C. 202 (1954)

FORT WHARF ICE COMPANY, PETITIONER, v. COMMISSIONER OF OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 29, 1954.


Attorney(s) appearing for the Case

Harry Bergson, Esq., for petitioner.

Paul M. Henry, Esq., for the respondent.


The Commissioner has determined deficiencies in the income tax of petitioner as follows:

Taxable year ended March 31                     Deficiency

1948 ----------------------------------------    $7,197.11
1949 ----------------------------------------    13,936.34
1950 ----------------------------------------    12,362.59

The sole issue to be decided is whether the petitioner is entitled...

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