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CAL-MAINE FOODS, INC. v. COMMISSIONER

Docket Nos. 7092-74, 7093-74.

36 T.C.M. 383 (1977)

T.C. Memo. 1977-89

Cal-Maine Foods, Inc., Successor to Adams Egg Farms, Inc. v. Commissioner. Cal-Maine Foods, Inc., Successor to Adams Foods, Inc., (Formerly Simpson County Hatchery, Inc.) v. Commissioner.

United States Tax Court.

Filed March 30, 1977.

Attorney(s) appearing for the Case

Hugh C. Montgomery, Jr., 1800 Deposit Guaranty Plaza, Jackson, Miss. for the petitioner. Robert W. West, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined the following deficiencies in petitioner's Federal income taxes:

_______________________________________________________________________________________________________
                                                                    Docket     Taxable Year
             Petitioner                                             Number       Ended     Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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