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ELKO REALTY COMPANY v. COMMISSIONER

Docket No. 60420.

29 T.C. 1012 (1958)

ELKO REALTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 28, 1958.

Attorney(s) appearing for the Case

Logan Morris, Esq., and Joseph J. Pugh, Esq., for the petitioner.

William J. Hagan, Esq., for the respondent.

TRAIN, Judge:

The respondent determined the following deficiencies in the income taxes of the petitioner:

1951 -------------------------------------   $8,656.15
1952 -------------------------------------   16,766.11
1953 -------------------------------------   22,369.83

The main question presented is whether the acquisition of certain corporations by the petitioner had as its principal purpose the evasion or avoidance of Federal income...

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