R.B. GRIFFITH COMPANY v. COMMISSIONER

Docket No. 3118-71.

32 T.C.M. 219 (1973)

T.C. Memo. 1973-50

R.B. Griffith Company v. Commissioner.

United States Tax Court.

Filed February 27, 1973.


Attorney(s) appearing for the Case

Harold D. Shaft, 315 First Ave. North, Grand Forks, N. Dak., for the petitioner. Gerald W. Leland, for the respondent.


Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency in the income tax liability of petitioner for the taxable year ended January 31, 1968, in the amount of $29,037. The sole issue remaining for decision is whether the three year period for assessment provided by section 6501(a)1 is applicable.

All of the facts have been stipulated; the stipulation of facts, together with the exhibits attached thereto, is...

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