WALTER SHEFFIELD POULTRY COMPANY, INC. v. COMMISSIONER

Docket No. 222-77.

37 T.C.M. 1282 (1978)

T.C. Memo. 1978-308

Walter Sheffield Poultry Company, Inc. v. Commissioner.

United States Tax Court.

Filed August 8, 1978.


Attorney(s) appearing for the Case

Sander W. Shapiro and Monty G. Humble, Capital National Bank Bldg., Austin, Tex., for the petitioner. James N. Mullen, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

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

     Tax Year
      Ended                 Deficiency

  July 31, 1972 .........    $5,902.26
  July 31, 1973 .........     2,402.57

Some adjustments in the notice of deficiency have been conceded by the petitioner. The two issues remaining for decision are: (1) Whether the petitioner's poultry...

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