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G & J INVESTMENT CORP. v. COMMISSIONER

Docket No. 5689-71.

32 T.C.M. 1091 (1973)

T.C. Memo. 1973-231

G & J Investment Corp. v. Commissioner.

United States Tax Court.

Filed October 17, 1973.

Attorney(s) appearing for the Case

Daniel C. George, for the petitioner. Frank C. Hider, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's income tax of $5,000 for 1967 and $5,500 for 1968. The sole question is whether petitioner is precluded from claiming a separate corporate surtax exemption under section 269 or section 1551.1

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Petitioner is a Florida...

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