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CAPITAL REFRIGERATION, INC. v. COMMISSIONER

Docket No. 5168-69.

31 T.C.M. 428 (1972)

T.C. Memo. 1972-107

Capital Refrigeration, Inc. v. Commissioner.

United States Tax Court.

Filed May 8, 1972.

Attorney(s) appearing for the Case

Arthur L. Berger, 100 Pine St., Harrisburg, Pa., for the petitioner. Mary Ann Hagan, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for its taxable years ended October 31, 1964, October 31, 1965, and October 31, 1966, as follows:

   Taxable year
 ended October 31        Deficiency

       1964 ............ $4,348.35
       1965 ............  6,186.21
       1966 ............  4,683.90

The only issue for decision is whether respondent...

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