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HENRY VAN HUMMELL, INC. v. COMMISSIONER

Docket No. 94312.

23 T.C.M. 1765 (1964)

T.C. Memo. 1964-290

Henry Van Hummell, Inc. v. Commissioner.

United States Tax Court.

Filed November 5, 1964.

Attorney(s) appearing for the Case

Morrison Shafroth, Equitable Bldg., Denver, Colo., John N. Dahle, and James H. Skinner, Jr., for the petitioner. Richard J. Shipley, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined deficiencies in petitioner's income taxes for the indicated years as follows:

  Year              Deficiency

  1956 .........    $35,065.20
  1957 .........     60,538.25
  1958 .........     28,843.11
  1959 .........     22,758.04

The sole issue before us is whether petitioner is subject to the accumulated earnings tax imposed by sections 531 to 537...

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