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PETERSON BROTHERS STEEL ERECTION COMPANY v. COMMISSIONER

Docket No. 37768-84.

55 T.C.M. 1605 (1988)

T.C. Memo. 1988-381

Peterson Brothers Steel Erection Company v. Commissioner.

United States Tax Court.

Filed August 16, 1988.

Attorney(s) appearing for the Case

Edward D. Urquhart and Charles J. Escher, 1800 W. Loop South, Houston, Tex., for the petitioner. Melanie R. Urban and Kermit O. Keeling, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency in Federal income tax for petitioner's taxable year ending June 30, 1981, in the amount of $235,190.91. After concessions by the parties, the sole issue for decision is whether petitioner is liable for the accumulated earnings tax imposed by section 5311 for its fiscal year ending June 30, 1981.

Findings of Fact

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