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HAMABE REALTY CORPORATION v. COMMISSIONER

Docket No. 6034-70.

33 T.C.M. 1029 (1974)

T.C. Memo. 1974-233

Hamabe Realty Corporation v. Commissioner.

United States Tax Court.

Filed September 9, 1974.

Attorney(s) appearing for the Case

Martin H. Bodian and Arnold M. Schotsky, for the petitioner. H. Stephen Kesselman, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for 1966 and 1967 in the respective amounts of $10,030.63 and $9,363.28. The only issue for decision is whether the petitioner is liable for the accumulated earnings tax for those years.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts and attached exhibits

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