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PREFERRED PROPERTIES, INC. v. COMMISSIONER

Docket No. 1338-73.

35 T.C.M. 68 (1976)

T.C. Memo. 1976-18

Preferred Properties, Inc. v. Commissioner.

United States Tax Court.

Filed January 26, 1976.

Attorney(s) appearing for the Case

Joe S. Cline, for the petitioner. James D. Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent has determined a deficiency of $24,752.67 in petitioner's Federal income tax for 1968 and an addition to tax under section 6651(a)1 in the amount of $6,188.17. The sole issue presented for decision is whether petitioner was a taxable entity during the 1968 tax year, and therefore subject to tax on income realized by it during that period.

Findings of Fact...

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