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STANDARD CORRUGATED CASE CORP. v. COMMISSIONER

Docket No. 7024-70.

32 T.C.M. 1302 (1973)

T.C. Memo. 1973-276

Standard Corrugated Case Corp. v. Commissioner.

United States Tax Court.

Filed December 17, 1973.

Attorney(s) appearing for the Case

Seymour Marks, 511 Fifth Ave., New York, N.Y., for the petitioner. George J. Mendelson, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined that there were deficiencies in income taxes due from the petitioner in the amount of $45,251.58 for the taxable year 1964 and in the amount of $60,698.72 for the taxable year 1965. The sole question involved in the determination of these deficiencies is whether petitioner is liable for the surtax pursuant to section 5311 as having been availed of...

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