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FUMIGATORS, INC. v. COMMISSIONER

Docket No. 6284-69.

31 T.C.M. 29 (1972)

T.C. Memo. 1972-13

Fumigators, Inc. v. Commissioner.

United States Tax Court.

Filed January 17, 1972.

Attorney(s) appearing for the Case

Thomas L. Norris, Jr. and N.A. Townsend, Jr., 615 Oberlin Rd., Raleigh, N.C., for the petitioner. J. Randall Groves, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined the following deficiencies in petitioner's corporate income taxes:

  Year Ending             Deficiency

  May 31, 1965 .........   $4,974.85
  May 31, 1966 .........    6,074.36

The deficiencies stem from respondent's disallowance in part under section 482 of claimed subcontract expenses that petitioner owed a related corporation and from respondent's...

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