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BLUEBERRY LAND CO. v. COMMISSIONER

Docket Nos. 4336-62, 4337-62.

42 T.C. 1137 (1964)

BLUEBERRY LAND COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHMOND HILL LAND COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1964.

Attorney(s) appearing for the Case

D. H. Markstein, Jr., for the petitioners.

Glen W. Gilson II, for the respondent.

DRENNEN, Judge:

In these consolidated proceedings, respondent determined deficiencies in the income tax of petitioners for the short taxable period from December 1, 1958, to August 20, 1959, in the following amounts:

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          Docket No.        |                      Petitioner                       |   Amount
----------------------------|--------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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