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TIONESTA SAND & GRAVEL, INC. v. COMMISSIONER

Docket No. 704-78.

73 T.C. 758 (1980)

TIONESTA SAND & GRAVEL, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 31, 1980.

Attorney(s) appearing for the Case

Hilary G. Lynch and Richard R. Carr, for the petitioner.

Edward J. Laubach, Jr., for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $9,960.59 in petitioner's Federal income tax for its taxable year ended February 28, 1973. Due to a concession by petitioner, the sole issue presented for decision is whether petitioner's profit-sharing plan and trust qualified under section 401(a)1 during its fiscal year ended February 28, 1973.

All the facts are stipulated.

...

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