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SALEM PACKING CO. v. COMMISSIONER

Docket No. 3956-68.

56 T.C. 131 (1971)

SALEM PACKING CO., A CALIFORNIA CORPORATION, PARENT, WINSTON FARMS, A CALIFORNIA CORPORATION, SUBSIDIARY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 26, 1971.

Attorney(s) appearing for the Case

Henry Himmelfarb, for the petitioners.

Paul G. Wilson, for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in petitioners' consolidated corporate income taxes for the fiscal years ended May 28, 1965, and May 27, 1966, in the amounts of $142,727.89 and $18,681.80, respectively.

The issues for decision are:

(1) Was Winston Farms, without consent of the Commissioner, entitled to report its income for its fiscal years ended May 28, 1965, and May 27, 1966, on the...

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