TELESERVICE CO. OF WYOMING VALLEY v. COMMISSIONER

Docket No. 57236.

27 T.C. 722 (1957)

TELESERVICE COMPANY OF WYOMING VALLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 29, 1957.


Attorney(s) appearing for the Case

Edward P. Morgan, Esq., for the petitioner.

Norman A. Peil, Jr., Esq., for the respondent.


TIETJENS, Judge:

The Commissioner determined the following deficiencies in the petitioner's income taxes:

Year ended January 31                           Deficiency

1952 ----------------------------------------    $3,210.83
1953 ----------------------------------------    13,013.09

Certain adjustments made by the Commissioner were not contested. The only issue presented in this case is whether "contributions" by subscribers...

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