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EVANS MOTOR COMPANY v. COMMISSIONER

Docket No. 66001.

29 T.C. 555 (1957)

EVANS MOTOR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 30, 1957.

Attorney(s) appearing for the Case

Percy E. Godbold, Jr., C. P. A., for the petitioner.

Lester R. Uretz, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined deficiencies in petitioner's income tax as follows:

Year                                  Deficiency

1953 ------------------------------      $555.15
1954 ------------------------------       128.60

The deficiency for 1953 is due to one adjustment made by the Commissioner to the net income reported on petitioner's return, "(a) Finance Reserve Income $1...

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