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STEPHENS MARINE, INC. v. COMMISSIONER

Docket No. 298-65.

28 T.C.M. 199 (1969)

T.C. Memo. 1969-39

Stephens Marine, Inc., successor in interest to Stephens Brothers, Incorporated, Petitioner v. Commissioner.

United States Tax Court.

Filed February 25, 1969.

Attorney(s) appearing for the Case

Robert E. Tout, 999 Bel Air Bldg., Stockton, Calif., for the petitioner. Leo McLaughlin, for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined a deficiency of $108,885.37 in the income tax liability of Stephens Brothers, Incorporated, for its final fiscal year, November 1, 1959, to October 4, 1960. Stephens Brothers, Incorporated, is the predecessor of Stephens Marine, Inc., the petitioner. The issues for decision are:

(1) Whether there is includable in the...

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