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MIDDLE STATES TERMINALS, INC. v. COMMISSIONER

Docket No. 958-65.

25 T.C.M. 203 (1966)

T.C. Memo. 1966-32

Middle States Terminals, Inc. v. Commissioner.

United States Tax Court.

Filed February 17, 1966.

Attorney(s) appearing for the Case

George W. Weber, Jr., 700 Atlas Bank Bldg., Cincinnati, Ohio, for the petitioner. Rodney G. Haworth, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined deficiencies in petitioner's income tax for 1961 and 1962 in the respective amounts of $2,143.57 and $2,415.32. The only issue is whether petitioner should be denied the surtax exemption provided for in section 11, Internal Revenue Code of 1954 because of the provisions of section 269 or 1551 of the Internal Revenue Code of 1954...

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