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BJR CORP. v. COMMISSIONER

Docket No. 3358-75.

67 T.C. 111 (1976)

BJR CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 2, 1976.

Attorney(s) appearing for the Case

David Irvin Couvillion and Theodore L. Jones, for the petitioner.

Deborah R. Jaffe, for the respondent.

RAUM, Judge:

Petitioner is the successor in interest to the taxpayer, Jefferson Sales & Distributors, Inc. (Jefferson), which was merged into it on June 1, 1970. The Commissioner determined an income tax deficiency in the amount of $144,536.66, and an addition to tax under section 6651(a), I.R.C. 1954, in the amount of $36,134.16, in respect of Jefferson's short tax year which began on September 2, 1969, and ended...

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