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ALTA SIERRA VISTA, INC. v. COMMISSIONER

Docket Nos. 4024-73, 4025-73.

62 T.C. 367 (1974)

ALTA SIERRA VISTA, INC., SUCCESSOR IN INTEREST TO ALTA SIERRA RANCHES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALTA SIERRA VISTA, INC., SUCCESSOR IN INTEREST TO ALTA SIERRA CATTLE CO., INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 24, 1974.

Attorney(s) appearing for the Case

Stephen J. Schwartz and Charles A. Lane, for the petitioners.

Leo McLaughlin, for the respondent.

Petitioner is the successor in interest to two corporations. The Commissioner determined income tax deficiencies against petitioner in respect of each of its predecessor corporations in the following amounts:

    Docket No.               Predecessor's taxable year ended          Deficiency

4024-73 -----------   Feb. 29, 1968 ------------------------------------   $10,862.38
4025-73 -----------   Mar. 1, 1968 --------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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