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KERR-COCHRAN, INC. v. COMMISSIONER

Docket No. 57943.

30 T.C. 69 (1958)

KERR-COCHRAN, INCORPORATED, A NEBRASKA CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 17, 1958.

Attorney(s) appearing for the Case

James D. Conway, Esq., for the petitioner.

Richard C. McLaughlin, Esq., for the respondent.

MULRONEY, Judge:

The respondent determined deficiencies in income tax of the petitioner as follows:

Year                                     Deficiency

1951 ---------------------------------   $62,152.59
1952 ---------------------------------    43,518.38
1953 ---------------------------------    26,499.20

Certain issues in this case have been settled by agreement which may be reflected by a Rule 50 computation. The...

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