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INDEPENDENT GRAVEL CO. v. COMMISSIONER

Docket No. 4988-69.

56 T.C. 698 (1971)

INDEPENDENT GRAVEL COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1971.

Attorney(s) appearing for the Case

Lloyd E. Roberts, for the petitioner.

Larry K. Hercules, for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's Federal income tax for the year 1962 in the amount of $9,256.55.

Concessions having been made, the only issue remaining for decision is whether interest received on special tax bills of the City of Joplin, Mo., is excludable from gross income under section 103 of the Internal Revenue Code of 1964.1

FINDINGS OF FACT

All facts have been...

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