WAGNER MILLS, INC. v. COMMISSIONER

Docket No. 6679-66.

33 T.C.M. 1267 (1974)

T.C. Memo. 1974-274

Wagner Mills, Inc. v. Commissioner.

United States Tax Court.

Filed October 21, 1974.


Attorney(s) appearing for the Case

Joseph Ginsburg, 911 Anderson Bldg., Lincoln, Neb., for the petitioner. Ronald M. Frykberg, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined the following deficiencies in petitioner's income tax and by its amended answer seeks the following increased deficiencies:1

                Deficiency       Increased
                Per Statutory   Deficiency Per
  Year              Notice     Amended Answer

  1961 ........  $14,747.69         ........
  1962 ........   22,381.01 ...

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