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QUAKER CITY HEATING AND AIR CONDITIONING CO., INC. v. COMMISSIONER

Docket No. 425-77.

38 T.C.M. 494 (1979)

T.C. Memo. 1979-106

Quaker City Heating and Air Conditioning Co., Inc. v. Commissioner.

United States Tax Court.

Filed March 26, 1979.

Attorney(s) appearing for the Case

Frank Giunta (an officer), for the petitioner. Edward I. Foster, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for its fiscal years ending May 31, 1972 and May 31, 1973 in the amounts of $13,920.83 and $10,406.35, respectively, and addition to tax under section 6653(a), I.R.C. 1954,1 in the respective amounts of $696.04 and $520.32.

The issues for our decision are: (1) Whether petitioner is entitled to deductions...

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