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SMOOT SAND & GRAVEL CORPORATION v. COMMISSIONER

Docket Nos. 31570, 47411, 52015.

15 T.C.M. 418 (1956)

T.C. Memo. 1956-82

The Smoot Sand & Gravel Corporation v. Commissioner.

United States Tax Court.

Filed April 10, 1956.

Attorney(s) appearing for the Case

David R. Shelton, Esq., Munsey Building, Washington, D. C., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding involves income tax deficiencies for the years 1945 to 1950, inclusive, as follows:

  Docket No.             Year     Deficiency

    31570 ...........    1945    $ 83,638.95
    31570 ...........    1946      91,360.29
    31570 ...........    1947     136,505.50
    31570 ...........    1948     123,778.83
    47411 ...........    1949      26,458.08
    52015 ......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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