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BOHAC AGENCY, INC. v. COMMISSIONER

Docket No. 2799-69.

30 T.C.M. 979 (1971)

T.C. Memo. 1971-228

Bohac Agency, Inc. v. Commissioner.

United States Tax Court.

Filed September 8, 1971.

Attorney(s) appearing for the Case

William Elden, 1630 W. 47th, Chicago, Ill., for the petitioner. William L. Ringuette, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in petitioner's Federal income tax for 1965 and 1966 in the respective amounts of $5,506.21 and $4,845.42. The principal issue before us is whether petitioner is subject to the accumulated earnings tax of section 531, I. R. C. 1954,1 for the taxable years, and the subsidiary issue of whether petitioner's statement under section 534...

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