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WILBUR SECURITY COMPANY v. COMMISSIONER

Docket No. 68408.

31 T.C. 938 (1959)

WILBUR SECURITY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 30, 1959.

Attorney(s) appearing for the Case

Francis J. Butler, Esq., and Paul Castoldi, Esq., for the petitioner.

George E. Constable, Esq., for the respondent.

TRAIN, Judge:

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

Year                                          Deficiency

1953 --------------------------------------   $13,957.26
1954 --------------------------------------    17,254.17
1955 --------------------------------------    17,254.18

The issues are (1) whether the amounts outstanding in petitioner's bills payable account, upon which...

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