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CATALINA HOMES, INC. v. COMMISSIONER

Docket No. 3431-62.

23 T.C.M. 1361 (1964)

T.C. Memo. 1964-225

Catalina Homes, Inc. v. Commissioner.

United States Tax Court.

Filed August 25, 1964.

Attorney(s) appearing for the Case

Jack S. Fuchs, 475 5th Ave., New York, N. Y., for the petitioner. Arthur S. O'Neill, Jr., for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $13,757.02 in the income tax of petitioner, Catalina Homes, Inc., for its fiscal year ended December 31, 1959. The principal issue for decision is whether petitioner, during said fiscal year, qualified as a "small business corporation" as that term is defined in section 1371.1 Respondent apparently concedes that if petitioner were found to qualify under section...

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