United States Tax Court October 20, 1969, Docket No. 4158-66 (Dow Corning Corp. v. Commissioner)

lead-opinion

OPINION

Tibtjens, Judge:

The Commissioner determined a deficiency in petitioner’s Federal income tax for fiscal year ending April 30, 1964, in the amount of $2,181.90. By agreement of the parties, only one issue remains for our determination.