POWDER MILL REALTY TRUST v. COMMISSIONER

Docket No. 2955-71.

32 T.C.M. 707 (1973)

T.C. Memo. 1973-149

Powder Mill Realty Trust v. Commissioner.

United States Tax Court.

Filed July 9, 1973.


Attorney(s) appearing for the Case

Herbert S. Urbach, 28 State St., Boston, Mass., and Edward D. Grayson, for the petitioner. Robert B. Dugan, for the respondent.


Memorandum Findings of Fact and Opinion

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

_____________________________________________________________________________________
      Taxable year                       Accumulated earnings
     ending March 31       Income tax       (sec. 531) tax          Total
_____________________________________________________________________________________
          1966 ............ ...

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