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WHITAKER CONSTRUCTION CO. v. COMMISSIONER

Docket No. 14036-78.

43 T.C.M. 493 (1982)

T.C. Memo. 1982-63

Whitaker Construction Co. v. Commissioner.

United States Tax Court.

Filed February 10, 1982.

Attorney(s) appearing for the Case

Keith W. Turpel, 2915 West Main St., Kalamazoo, Mich., for the petitioner. F. Michael Kovach, Jr., for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined income tax deficiencies of $5,866.76 and $6,750.40 for the taxable years ended September 30, 1975, and September 30, 1976, respectively, for Whitaker Construction Co. (petitioner). The only issue for decision is whether petitioner was a component member of a brother-sister controlled group of corporations and thus required to share a single surtax exemption with its sister corporation. All of the...

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