WEST COAST ICE CO. v. COMMISSIONER

Docket No. 6422-65.

49 T.C. 345 (1968)

WEST COAST ICE COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 15, 1968.


Attorney(s) appearing for the Case

Robert H. Weir and David W. Mitchell, for the petitioner.

Gordon B. Cutler, for the respondent.


DAWSON, Judge:

Respondent determined that petitioner is liable for the following income tax deficiencies and additions to tax:

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             Taxable year ended May 31—                  Deficiency   Addition to tax, sec.
                                                                       291(a), I.R.C. 1939
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