GILLETTE MOTOR TRANSPORT, INC. v. COMMISSIONER

Docket No. 58364.

17 T.C.M. 102 (1958)

T.C. Memo. 1958-22

Gillette Motor Transport, Inc. v. Commissioner.

United States Tax Court.

Filed February 12, 1958.


Attorney(s) appearing for the Case

Joseph A. Maun, Esq., Hamm Building, Saint Paul, Minn., for the petitioner. Robert L. Liken, Esq., for the respondent.


Memorandum Opinion

TRAIN, Judge:

Respondent determined deficiencies in petitioner's income taxes for the taxable years ended December 31, 1952, and December 31, 1953, as follows:

  Year                  Deficiency

  1952 .............    $57,111.13
  1953 .............     18,097.38

The deficiency for the taxable year 1953 depends upon a determination of a deficiency for 1952. The issues to be decided relate to the treatment to...

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