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SOUTHERN MASSACHUSETTS OIL CORPORATION v. COMMISSIONER

Docket No. 3958-64.

25 T.C.M. 614 (1966)

T.C. Memo. 1966-115

Southern Massachusetts Oil Corporation v. Commissioner.

United States Tax Court.

Filed May 27, 1966.

Attorney(s) appearing for the Case

Jerry M. Brown, for the petitioner. James E. Markham, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for fiscal years ended September 30 as follows:

  Year                    Deficiency

  1958.................    $7,748.93
  1959.................     9,309.24
  1960.................     8,319.16
  1961.................     8,692.06

The only issue for decision is whether the Commissioner erred in determining that the amounts paid during the...

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