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DELAWARE TRUCKING CO., INC. v. COMMISSIONER

Docket No. 8211-71.

32 T.C.M. 105 (1973)

T.C. Memo. 1973-29

Delaware Trucking Company, Inc. v. Commissioner.

United States Tax Court.

Filed February 7, 1973.

Attorney(s) appearing for the Case

Lester M. Ponder, 1313 Merchants Bank Bldg., Indianapolis, Ind., for the petitioner. James J. McGrath, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

   Taxable
    Year               Deficiency

    1967 ............. $16,372.28
    1968 .............  29,558.47
    1969 .............  16,841.64

The only issue to be decided is whether the petitioner is subject to the accumulated earnings tax...

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