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VICTORY SAND & CONCRETE, INC. v. COMMISSIONER

Docket No. 3594-71.

61 T.C. 407 (1974)

VICTORY SAND AND CONCRETE, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 2, 1974.

Attorney(s) appearing for the Case

Howard A. Spies and Barney J. Heeney, Jr., for the petitioner.

George T. Morse III, for the respondent.

DRENNEN, Judge:*

Respondent determined deficiencies in petitioner's Federal corporate income tax as follows:

Year                             Deficiency

1967 ---------------------------  $2,175.94
1968 ---------------------------   2,487.05
1969 ---------------------------   2,551.57

The issue for decision is whether petitioner is entitled to percentage depletion deductions under sections...

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