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HIAWATHA HOME BUILDERS, INC. v. COMMISSIONER

Docket No. 74811.

36 T.C. 491 (1961)

HIAWATHA HOME BUILDERS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 9, 1961.

Attorney(s) appearing for the Case

O. A. Brecke, Esq., and J. Robert Nygren, Esq., for the petitioner.

Joseph D. Skinner, Esq., for the respondent.

PIERCE, Judge:

The respondent determined deficiencies in the income taxes of the petitioner, as follows:

Fiscal year ended Mar. 31—                           Deficiency

 1954 --------------------------------------------    $8,107.99
 1955 --------------------------------------------     5,500.00
 1956 --------------------------------------------     5,500.00

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