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LOMBARD & CO. v. COMMISSIONER

Docket No. 5243-76.

38 T.C.M. 1158 (1979)

T.C. Memo. 1979-297

Lombard & Co., A California Corporation, Successor in Interest to Sierra View Funeral Chapel, Inc. v. Commissioner.

United States Tax Court.

Filed August 7, 1979.

Attorney(s) appearing for the Case

Belan Kirk Wagner, for the petitioner. Lawrence G. Becker, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the fiscal year ended October 31, 1972 of $4,821 and for the fiscal year ended December 31, 1972 of $1,221 and a penalty pursuant to section 6651(a)1 of $808 for the fiscal year ended December 31, 1972.

Due to the concessions the only issue presented for our consideration is whether a deduction...

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