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PAULA CONSTRUCTION CO. v. COMMISSIONER

Docket No. 1058-70.

58 T.C. 1055 (1972)

PAULA CONSTRUCTION COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 28, 1972.

Attorney(s) appearing for the Case

Louis G. Shushan, for the petitioner.

A. A. Simpson, Jr., for the respondent.

SIMPSON, Judge:

The respondent determined deficiencies in the petitioner's Federal income tax of $14,606.34 for 1965 and $14,985.76 for 1966. He has also determined additions to the tax under section 6651(a), I.R.C. 1954,1 of $2,190.95 for 1965 and $749.29 for 1966. Two issues remain for our decision: (1) Whether a corporation, whose status as a small business corporation has terminated...

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