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ANAHEIM UNION WATER CO. v. COMMISSIONER

Docket Nos. 72128, 72129.

35 T.C. 1072 (1961)

ANAHEIM UNION WATER COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SANTA ANA RIVER DEVELOPMENT COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 29, 1961.

Attorney(s) appearing for the Case

Max L. Gillam, Esq., and Henry C. Diehl, Esq., for the petitioners.

Alfred L. Margolis, Esq., and Wesley A. Dierberger, Esq., for the respondent.

The respondent determined deficiencies in income tax for the years and in the amounts as follows:

----------------------------------------------------------------------
                   Year                      | Docket No. | Docket No.
                                             |   72128    |   72129
---------------------------------------------|------------|-----------
1952 --------------------------------------- | $39,219.33 |  $2,274.34
1953 ---...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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