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IMA MINES CORPORATION v. COMMISSIONER

Docket No. 65045.

32 T.C. 1360 (1959)

IMA MINES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1959.

Attorney(s) appearing for the Case

Granville S. Borden, Esq., and John Parks Davis, Esq., for the petitioner.

Donald G. Daiker, Esq., and Charles W. Nyquist, Esq., for the respondent.

Respondent determined deficiencies in petitioner's income and excess profits taxes as follows:

Year ended Nov. 30—                     Kinds of tax                      Deficiency

1952 --------------   Income and excess profits -----------------------    $5,103.12
1953 --------------   Income and excess profits -----------------------     5,103.12
1954 --------------   Income and excess profits -----------------------     4,620...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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