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ELM DEVELOPMENT CO. v. COMMISSIONER

Docket No. 83311.

21 T.C.M. 239 (1962)

T.C. Memo. 1962-42

Elm Development Company v. Commissioner.

United States Tax Court.

Filed February 28, 1962.

Attorney(s) appearing for the Case

Charles E. Mahan, Esq., P. O. Box 599, Fayetteville, W. Va., and William H. Deck, Esq., for the petitioner. Vernon R. Balmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined the following deficiencies in petitioner's income taxes:

  Fiscal Year
 Ended May 31    Deficiency

  1956.......    $19,609.21
  1957.......     15,827.51
  1958.......     36,360.45
                 __________
                 $71,797.17

The issues presented for our decision are (1) as to fiscal years 1957 and 1958, whether petitioner is entitled...

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