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JOSEPH L. LECCE, INC. v. COMMISSIONER

Docket No. 9400-72.

33 T.C.M. 557 (1974)

T.C. Memo. 1974-112

Joseph L. Lecce, Inc. v. Commissioner.

United States Tax Court.

Filed May 6, 1974.

Attorney(s) appearing for the Case

Michael J. Casale, 330 Basin St., Williamsport, Pa., for the petitioner. Jeffrey C. Kahn, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $6,362.55 in petitioner's Federal income tax for its taxable year ending October 31, 1968. The issues for decision are whether petitioner was a component member of a controlled group of corporations subject to the provisions of section 15611 and, if so, whether such group made a valid election of multiple surtax exemptions under section...

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