UNIVERSITY COUNTRY CLUB, INC. v. COMMISSIONER

Docket No. 3890-72.

64 T.C. 460 (1975)

THE UNIVERSITY COUNTRY CLUB, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 23, 1975.


Attorney(s) appearing for the Case

John W. Mooers, Hugh R. Dowling, Charles L. Dunlap, and

Howard O. Morris, Jr., for the petitioner.

Robert J. Shilliday, Jr., for the respondent.


GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's corporate Federal income tax for the taxable years as follows:

    Year                                          Amount

    1966 ------------------------------------   $52,793.48
    1968 ------------------------------------     2,307.33
    1970 ------------------------------------     1,913.48

The issues presented for decision are: (1) Whether...

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