FILM N'PHOTOS, INC. v. COMMISSIONER

Docket No. 7158-76.

37 T.C.M. 709 (1978)

T.C. Memo. 1978-162

Film N'Photos, Inc. v. Commissioner.

United States Tax Court.

Filed April 27, 1978.


Attorney(s) appearing for the Case

Joel P. Kay, 2130 Two Shell Plaza, Houston, Tex., for the petitioner. James N. Mullen and Alice Gresham, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency of $12,087 in petitioner's Federal income taxes for the taxable year ended June 30, 1973 and a deficiency of $25,990 for the taxable year ended June 30, 1974. Some of the issues have been conceded, leaving the following issues for our adjudication:

(1) Whether certain structures known as merchandising huts or merchandising units are tangible personal property...

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