FRIEND'S WINE CELLARS, INC. v. COMMISSIONER

Docket No. 5459-70.

31 T.C.M. 740 (1972)

T.C. Memo. 1972-149

Friend's Wine Cellars, Inc. v. Commissioner.

United States Tax Court.

Filed July 10, 1972.


Attorney(s) appearing for the Case

Walter W. Burton, for the petitioner. Donald W. Mosser, for the respondent.


Memorandum Opinion

DAWSON, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for the years 1967 and 1968 in the amounts of $25,262.03 and $24,157.78, respectively.

The primary issue for decision is whether the petitioner, part of whose stock was held in trust, qualified as a small business corporation under section 1371(a), Internal Revenue Code of 1954,

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