T.H. CAMPBELL & BROS., INC. v. COMMISSIONER

Docket No. 5195-72.

34 T.C.M. 695 (1975)

T.C. Memo. 1975-149

T.H. Campbell & Bros., Inc. v. Commissioner.

United States Tax Court.

Filed May 19, 1975.


Attorney(s) appearing for the Case

Edward M. Dooley, 2215 Cumberland, Middlesboro, Ky., for the petitioner. Christopher D. Rhodes, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies:

  Taxable Year Ended        Deficiency

   January 31, 1970........ $18,072.54
   January 31, 1971........  15,118.80

The only issues for decision are whether on each of two separate occasions petitioner (a corporation) complied with the filing requirements to qualify for tax treatment...

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