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WARRENSBURG BOARD & PAPER CORP. v. COMMISSIONER

Docket No. 2961-79.

77 T.C. 1107 (1981)

WARRENSBURG BOARD & PAPER CORP., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 16, 1981.

Attorney(s) appearing for the Case

Seymour J. Harris, for the petitioner.

Jack Scher, for the respondent.

OPINION

NIMS, Judge:

For the taxable year ending June 30, 1975, respondent determined a deficiency of $37,871 in petitioner's income tax and an addition to tax under section 6653(a)1 in the amount of $1,894. The issues for decision are: (1) Whether petitioner is subject to the tax imposed by section 1378 as a result of a capital gain it realized from an involuntary conversion...

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