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H & R DISTRIBUTING CO., INC. v. COMMISSIONER

Docket No. 4463-71.

31 T.C.M. 1014 (1972)

T.C. Memo. 1972-203

H & R Distributing Co., Inc. v. Commissioner.

United States Tax Court.

Filed September 19, 1972.

Attorney(s) appearing for the Case

Bobby H. Richardson, for the petitioner. Christopher D. Rhodes, for the respondent.

Memorandum Findings of Fact and Opinion*

IRWIN, Judge:

Respondent determined a deficiency of $8,802.50 in the corporate income tax of petitioner for the taxable year ended May 31, 1969. Petitioner conceded one issue raised in the notice of deficiency. The only issue for decision is whether part of the price that petitioner paid to acquire an ice cream distributorship is allocable to intangible assets.

Findings...

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