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HERSLOFF v. COMMISSIONER

Docket Nos. 3540-65, 3939-65.

46 T.C. 545 (1966)

SIGURD N. HERSLOFF AND JOSEPH J. STERN, AS TRUSTEES FOR THE STOCKHOLDERS OF UNITED STATES ASPHALT REFINING COMPANY AND THE INTEROCEAN OIL COMPANY, DISSOLVED CORPORATIONS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 3, 1966.

Attorney(s) appearing for the Case

Herbert Plaut, for the petitioners.

Henry L. Glenn, for the respondent.

ARUNDELL, Judge:

Respondent determined that petitioners "are properly taxable as a corporation" and that there are deficiencies in income tax for the calendar years 1960, 1961, 1962, and 1963 of $2,811.09, $2,929.81, $2,867.96, and $3,001.93, respectively.

The only error assigned by petitioners is as follows:

4. The error committed by the Commissioner is in assessing [determining] corporate income taxes...

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