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MARTIN TIMBER CO., INC. v. COMMISSIONER

Docket No. 487-71.

31 T.C.M. 1266 (1972)

T.C. Memo. 1972-255

Martin Timber Co., Inc. v. Commissioner.

United States Tax Court.

Filed December 27, 1972.

Attorney(s) appearing for the Case

F.A. Little, Jr., 620 Murray St., Alexandria, La., for the petitioner. Paul H. Waldman, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for 1966, 1967, and 1968 in the amounts of $13,115.88, $9,801.25, and $251.25, respectively. The only issue for decision is the fair market values, for purposes of section 631(a),1 of 5,137,401 board feet of pine and 822,577 board feet of hardwood on January 1, 1966, and the fair market value of 2...

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