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ANDREWS DISTRIBUTING CO., INC. v. COMMISSIONER

Docket No. 4831-70.

31 T.C.M. 732 (1972)

T.C. Memo. 1972-146

Andrews Distributing Co., Inc. v. Commissioner.

United States Tax Court.

Filed July 3, 1972.

Attorney(s) appearing for the Case

James W. Allen and Herman D. Bradley, 333 Union, Nashville, Tenn., for the petitioner. John B. Harper, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in the income tax of petitioner Andrews Distributing Co., Inc. as follows:

     Taxable Year
        Ended               Deficiency

       10-31-66 ............ $2,171.91
       10-31-67 ............  4,177.64

Due to a concession by petitioner at trial as to "automobile expenses" claimed in the amounts of $1,880.95 and $1,072.92...

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