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MAID OF THE MIST CORPORATION v. COMMISSIONER

Docket No. 504-76.

36 T.C.M. 1068 (1977)

T.C. Memo. 1977-263

Maid of the Mist Corporation and Affiliated Corporations v. Commissioner.

United States Tax Court.

Filed August 11, 1977.

Attorney(s) appearing for the Case

John G. Dowd, 151 Buffalo Ave., Niagara Falls, N.Y., for the petitioners. Louis J. Zeller, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $11,881.61 in petitioners' 1972 income tax. The sole issue for decision is whether one of the petitioners ordered a steamship from a Canadian supplier while the investment tax credit on foreign-produced goods was suspended.

Findings of Fact

Some of the facts have been stipulated and are found accordingly. The stipulation of facts and exhibits...

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