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ILLINOIS CEREAL MILLS, INC. v. COMMISSIONER

Docket Nos. 1619-76, 3013-79.

46 T.C.M. 1001 (1983)

T.C. Memo. 1983-469

Illinois Cereal Mills, Inc. v. Commissioner.

United States Tax Court.

Filed August 11, 1983.

Attorney(s) appearing for the Case

Warren C. Seieroe, 111 West Monroe St., Chicago, Ill., for the petitioner. Stephen J. Morrow, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioner's corporate income taxes as follows:

  Fiscal Year Ending          Deficiency

        9/30/72 ..........    $ 78,773.41
        9/30/73 ..........     371,139.04
        9/30/74 ..........     606,078.18
        9/30/75 ..........     176,717.11
        9/30/76 ..........      83,330.84

After numerous concessions by both...

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