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SHEA CO. v. COMMISSIONER

Docket Nos. 424-66-429-66.

53 T.C. 135 (1969)

THE SHEA COMPANY, A DISSOLVED CORPORATION, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 3, 1969.

Attorney(s) appearing for the Case

Max Thelen, Jr., A. Barlow Ferguson, and James R. Bridges, for the petitioners.

Eugene H. Ciranni and Joel A. Sharon, for the respondent.

HOYT, Judge:

Respondent determined deficiencies in the Federal income taxes of petitioners as follows:


Docket No.             Petitioner                         Year              Amount

                                                   | 1959 -------------    $57,144.01
424-66   Shea Co., a dissolved corporation.       <  Jan. 1 to Aug. 23,     15,226.66
           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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