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H. & G. INDUSTRIES, INC. v. COMMISSIONER

Docket No. 6952-71.

60 T.C. 163 (1973)

H. AND G. INDUSTRIES, INC. AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 30, 1973.

Attorney(s) appearing for the Case

Martin D. Cohen, for the petitioner.

Timothy L. Nelson, for the respondent.

QUEALY, Judge:

The Commissioner determined deficiencies in petitioner's income tax as follows:

    Taxable year                                   Deficiency
    Aug. 31, 1968 -----------------------------    $23,064.56
    Aug. 31, 1969 -----------------------------        151.38

As a result of concessions by the parties, only the deficiency for the taxable year ended August 31...

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