MARINELAND OF PACIFIC, INC. v. COMMISSIONER

Docket No. 5947-71.

34 T.C.M. 1250 (1975)

T.C. Memo. 1975-288

Marineland of the Pacific, Inc. (Formerly Oceanarium, Inc.) v. Commissioner.

United States Tax Court.

Filed September 17, 1975.


Attorney(s) appearing for the Case

Hilbert P. Zarky, 1800 Century Park East, Century City, Los Angeles, Calif., for the petitioner. Earl Goldhammer, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax:

Taxable Year Ended               Deficiency

  April 1, 1967 ...............  $21,592.75
  March 30, 1968 ..............  $22,227.02
  March 29, 1969 ..............  $16,653.75

The sole issue remaining for decision is whether amounts spent by petitioner for

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