GAMBLE CONSTRUCTION CO., INC. v. COMMISSIONER

Docket Nos. 2022-74, 2023-74.

37 T.C.M. 1675 (1978)

T.C. Memo. 1978-404

Gamble Construction Co., Inc. v. Commissioner. Investment Holdings, Inc. v. Commissioner.

United States Tax Court.

Filed October 10, 1978.


Attorney(s) appearing for the Case

Lawrence Brody, Dave L. Cornfeld, Carroll J. Donahue, and Bruce Springer, The Boatmen's Tower, 100 North Broadway, St. Louis, Mo., for the petitioners. David J. Duez, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies and additions to tax in the petitioners' Federal corporate income taxes, and Gamble Construction Co., Inc., claimed overpayments, in the following amounts:

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