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METROPOLITAN MORTGAGE FUND, INC. v. COMMISSIONER

Docket Nos. 299-70, 300-70.

62 T.C. 110 (1974)

METROPOLITAN MORTGAGE FUND, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT THE FITTON COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 30, 1974.

Attorney(s) appearing for the Case

Wallace E. Whitmore, Louis H. Mann, and W. Stephen McConnell, for the petitioners.

Randolph D. Mason, for the respondent.

GOFFE, Judge:

The Commissioner determined the following deficiencies in Federal income tax of petitioners:

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         Petitioner            Docket No.    TYE       Deficiency
-----------------------------------------------------------------
Metropolitan Mtg. Fund ------    299-70     11/30/66   $30,448.41
The Fitton Co ---------------    300-70     11/30/67       800.28
------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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