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AUTOMATIC SHIFTERS, INC. v. COMMISSIONER

Docket No. 72230.

19 T.C.M. 694 (1960)

T.C. Memo. 1960-134

Automatic Shifters, Inc. v. Commissioner.

United States Tax Court.

Filed June 27, 1960.

Attorney(s) appearing for the Case

F. Elmore Butler, Esq., P. O. Box 5021, Richmond, Va., for the petitioner. Charles C. Shaw, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

The respondent determined deficiencies in petitioner's income tax and personal holding company surtax for the taxable year ended March 31, 1954, in the amounts of $4,397.26 and $15,989.75, respectively. By stipulation, the parties have resolved the issue relating to the personal holding company surtax, and certain other issues. The only issue for decision is...

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