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PIERCE DITCHING CO. v. COMMISSIONER

Docket Nos. 10838-77, 10842-77.

73 T.C. 301 (1979)

PIERCE DITCHING COMPANY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT TRI-CITY PAVING & CONSTRUCTION COMPANY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 21, 1979.

Attorney(s) appearing for the Case

Richard P. Buskell, for the petitioners.

Thomas J. O'Rourke and Carolyn M. Parr, for the respondent.

OPINION

STERRETT, Judge:

Respondent, on July 27, 1977, issued statutory notices in which he determined a deficiency in Federal income tax for taxable year 1974 in the amount of $22,923.22 against Pierce Ditching Co., Inc. (hereinafter Pierce Ditching or petitioner), and $12,001.51 against Tri-City Paving & Construction Co., Inc. (hereinafter Tri-City). Subsequently, Tri-City agreed to respondent's claimed...

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