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KOUT v. COMMISSIONER

Docket No. 5359-69.

31 T.C.M. 1044 (1972)

T.C. Memo. 1972-212

Hylan H. Kout and Suzanne J. Kout v. Commissioner.

United States Tax Court.

Filed October 2, 1972.

Attorney(s) appearing for the Case

Hylan H. Kout, pro se, 420 Lincoln Road, Miami Beach, Fla. Meno W. Piliaris, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax as follows:

  Taxable Year               Amount

      1965 .............    $  454.94
      1966 .............     1,248.61

Due to concessions, the issue remaining for adjudication is whether Hydaran Corporation was a viable corporation for Federal income tax purposes. This determination will lead...

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