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W. C. RICHARDS CO. v. COMMISSIONER

Docket Nos. 1295-63, 1296-63.

25 T.C.M. 884 (1966)

T.C. Memo. 1966-171

W. C. Richards Co. (Inc.), and William C. Richards and Grace J. Richards v. Commissioner.

United States Tax Court.

Filed July 21, 1966.

Attorney(s) appearing for the Case

Charles W. Davis, 1 N. La Salle St., Chicago, Ill., Frederick W. Hickman, and John L. Snyder, for the petitioners. Nelson E. Shafer, for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The income tax deficiencies determined by the respondent in the case of the corporate petitioner are $136,760 and $114,669.62 for 1959 and 1960, respectively; and in the case of the individual petitioners, the deficiency is $102,415.22 for 1960.

Respondent has made some determinations in the alternative which present a question relating to the year in which the corporation is required to report...

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