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DAY MINES, INC. v. COMMISSIONER

Docket No. 3171-62.

42 T.C. 337 (1964)

DAY MINES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 5, 1964.

Attorney(s) appearing for the Case

Lincoln Arnold and Scott B. Lukins, for the petitioner.

Wilford H. Payne, for the respondent.

DAWSON, Judge:

Respondent determined deficiencies in petitioner's income tax as follows:

Year                                             Deficiency

   1957 --------------------------------------   $32,047.55
   1958 --------------------------------------   336,841.40
   1959 --------------------------------------   533,600.39

All issues raised by the pleadings have been settled by agreement of the parties except for the...

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