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CENTRAL CITRUS CO. v. COMMISSIONER

Docket No. 4587-70.

58 T.C. 365 (1972)

CENTRAL CITRUS COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 24, 1972.

Attorney(s) appearing for the Case

Leslie T. Jones, Jr., for the petitioner.

Harry Beckhoff, for the respondent.

STERRETT, Judge:

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

    Taxable year                                   Amount

   June 30, 1966 ---------------------------     $1,108.03
   June 30, 1967 ---------------------------      3,851.91

The sole issue for adjudication is whether specific property1 constructed or installed by petitioner qualifies...

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