CONTE EQUIPMENT CORPORATION v. COMMISSIONER

Docket No. 65143.

17 T.C.M. 855 (1958)

T.C. Memo. 1958-171

Conte Equipment Corporation v. Commissioner.

United States Tax Court.

Filed September 18, 1958.


Attorney(s) appearing for the Case

Robert H. Sabel, Esq., Farmers Bank Building, Pittsburgh, Pa., for the petitioner. Gerald Backer, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined deficiencies in the petitioner's income tax for the years and in the amounts as follows:

  Fiscal year ended
     January 31           Deficiency

       1953 ............ $ 6,520.16
       1954 ............  21,049.89
       1955 ............   6,100.92

The sole issue presented for our determination is the correctness of the respondent's action...

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