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OYSTER SHELL PRODUCTS CORPORATION, INC. v. COMMISSIONER

Docket Nos. 65294-65296.

20 T.C.M. 1668 (1961)

T.C. Memo. 1961-323

Oyster Shell Products Corporation, Inc. v. Commissioner. Arthur Ackerman and Evelyn Ackerman v. Commissioner. Gustaf A. E. Ackerman and Grace L. Ackerman v. Commissioner.

United States Tax Court.

Filed November 30, 1961.

Attorney(s) appearing for the Case

George Link, Jr., Esq., 711 Third Ave., New York, N. Y., and Charles H. Buckley, Esq., for the petitioners. Colin C. Macdonald, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in income tax for the year 1950 as follows:

  Oyster Shell Products Corporation, Inc. ............    $51,905.90
  Arthur and Evelyn Ackerman .........................    $28,154.24
  Gustaf A. E. and Grace L. Ackerman .................    $20,985.10

The issues presented are (1) whether Oyster Shell Products Corporation, Inc. is subject...

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