YOUNG DOOR COMPANY v. COMMISSIONER

Docket No. 93819.

40 T.C. 890 (1963)

YOUNG DOOR COMPANY, EASTERN DIVISION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 30, 1963.


Attorney(s) appearing for the Case

John Potts Barnes and David E. Dickinson, for the petitioner.

Helen A. Viney, for the respondent.


BRUCE, Judge:

The respondent determined deficiencies in the income taxes of petitioner for the calendar years 1958 and 1959, and for the taxable period January 1 to April 30, 1960, respectively, in the amounts of $15,067.78, $18,161.68, and $5,724.89.

The sole issue is whether or not the commissions accrued by petitioner in the calendar years 1958 and 1959 and the taxable period January 1 to April 30, 1960,...

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