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POLSON LOGGING CO. v. COMMISSIONER

Docket No. 34813.

12 T.C.M. 664 (1953)

Polson Logging Company, a corporation, and M. B. Houston, Trustee in Dissolution of Polson Logging Company v. Commissioner.

United States Tax Court.

Entered June 11, 1953.

Attorney(s) appearing for the Case

Lucien F. Marion, Esq., 1006 Hoge Building, Seattle, Wash., and Andrew M. Williams, Esq., for the petitioners. Douglas L. Barnes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax of the petitioner for 1947 in the amount of $14,501.03.

Two issues are involved. One has been settled by stipulation. The issue remaining for decision arises under section 117 (k) (1) of the Internal Revenue Code and relates solely to the fair market value on January 1, 1947, of certain timber...

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