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CHM CO. v. COMMISSIONER

Docket No. 1691-74.

68 T.C. 31 (1977)

CHM COMPANY (DISSOLVED) BY RICHARD A. McDOUGAL, ERMA E. McDOUGAL, O.A. CHURCH, MARIE M. HULL AND DAVID W. DRESNICK, DIRECTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 11, 1977.

Attorney(s) appearing for the Case

Malcolm S. Weintraub and Anthony R. Giannoni, for the petitioner.

Edward B. Simpson, for the respondent.

WILBUR, Judge:

Respondent has determined the following deficiencies in petitioner's Federal income tax:

         TYE Mar. 31—                     Deficiency

             1969 .....................     $68,743
             1970 .....................      30,328
             1971 .....................      38,757

The issue for decision is whether petitioner's status as an electing corporation under subchapter...

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