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TRANSPORT CO. v. COMMISSIONER

Docket No. 3691-71.

62 T.C. 569 (1974)

THE TRANSPORT COMPANY OF TEXAS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 31, 1974.

Attorney(s) appearing for the Case

Robert K. Sands and O. Jan Tyler, for the petitioner.

Douglas R. Fortney, for the respondent.

GOFFE, Judge:

The Commissioner determined a deficiency in the petitioner's Federal income tax for the taxable year 1964 in the amount of $44,404.94.

Some of the issues have been settled.

The issue to be decided is whether the 3-year period of limitations on assessment is inapplicable by reason of the application of the mitigation provisions (specifically section 1314(b) of the Code1) and, if so, whether petitioner...

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