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UNITED SALT CORPORATION v. COMMISSIONER

Docket No. 82621.

40 T.C. 359 (1963)

UNITED SALT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 17, 1963

Attorney(s) appearing for the Case

Cornelius O. Ryan, for the petitioner.

John D. Laflin, for the respondent.

MULRONEY, Judge:

The respondent determined deficiences in petitioner's income tax for the years 1953, 1954, and 1955 in the amounts of $9,678.76, $21,154.52, and $21,828.72, respectively. In an amendment to his answer the respondent claimed an increase of $2,029.07 in the deficiency for 1953, or a total deficiency for that year of $11,707.83.1 The issues are (1) the correct computation of gross income in the years before us from...

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