KENT HOMES, INC., Plaintiff-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.
Alton K. BLOSSER et al., Plaintiffs-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellant.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
February 16, 1972.
February 16, 1972.
Attorney(s) appearing for the Case
Howard A. Spies, of Schroeder, Heeney, Groff & Spies, Topeka, Kan. (Barney J. Heeney, Jr., of Schroeder, Heeney, Groff & Spies, Topeka, Kan., on the brief), for plaintiff-appellant Kent Homes, Inc., and plaintiffs-appellees Alton K. Blosser, et al.
Gary R. Allen, Atty., Tax Div., Dept. of Justice (Fred B. Ugast, Acting Asst. Atty. Gen., and Meyer Rothwacks and Richard W. Perkins, Attys., Tax Div. Dept. of Justice, on the brief), for Commissioner.
Before LEWIS, Chief Judge, and PICKETT and DOYLE, Circuit Judges.
United States Court of Appeals, Tenth Circuit.
WILLIAM E. DOYLE, Circuit Judge.
This is an appeal from a Tax Court ruling, 55 T.C. 820, which was adverse to taxpayer Kent Homes, Inc., a Kansas corporation against whom the Commissioner of Internal Revenue had assessed a $69,980.31 deficiency for the taxable year 1959. The sole question for our determination is whether the Tax Court ruled correctly when it applied the mitigation sections of the Internal Revenue Code, 26 U.S.C. §...
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