GAS LIGHT COMPANY OF COLUMBUS v. COMMISSIONER

Docket No. 12620-78.

51 T.C.M. 685 (1986)

T.C. Memo. 1986-118

Gas Light Company of Columbus v. Commissioner.

United States Tax Court.

Filed March 24, 1986.


Attorney(s) appearing for the Case

Howell Hollis and Gary L. Coulter, for the petitioner. Albert L. Sandlin, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal corporate income tax against petitioner for its taxable years ending August 31 of 1971, 1972, 1973, and 1975,1 in the amounts of $126,916.04, $12,397.05, $118,600.54, and $178,043.58, respectively.

After settlement of other issues, the issues for decision2 are as follows:

(1) Whether...

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