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TAMPA & GULF COAST RAILROAD COMPANY v. COMMISSIONER

Docket No. 6021-69.

56 T.C. 1393 (1971)

TAMPA & GULF COAST RAILROAD COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 30, 1971.

Attorney(s) appearing for the Case

Joe K. Moore, for the petitioner.

Marion B. Morton, for the respondent.

OPINION

FORRESTER, Judge:

All of the facts have been stipulated and are so found.

Respondent determined deficiencies in petitioner's income tax for the years and in the amounts shown below:

TYE Dec.31—            Deficiency

1960 ---------------   $50,845.06
1961 ---------------    36,988.77
1962 ---------------    33,102.85
1963 ---------------   $32,566.94
1964 ---------------    30,615.31
...

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