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COLTER CORPORATION v. COMMISSIONER

Docket Nos. 8602-71, 1890-72.

32 T.C.M. 997 (1973)

T.C. Memo. 1973-215

Colter Corporation v. Commissioner.

United States Tax Court.

Filed October 2, 1973.

Attorney(s) appearing for the Case

Robert M. Musselman, 413 7th, Charlottesville, Va., and Harold R. Bailes, for the petitioner. David E. Price, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determinded deficiencies in petitioner's income taxes as follows:

  Taxable Year Ending              Deficiency

    April 30, 1967 ..............  $10,344.06
    April 30, 1968 ..............    1,019.45
    April 30, 1969 ..............    9,402.05

The only issue presented for decision relates to the disallowance by the respondent of petitioner's reserve for...

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