United States Tax Court April 20, 1977, Docket No. 5392-75 (Wolter Constr. Co. v. Commissioner)

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United States · · · 20-04-1977

lead-opinion

OPINION

Tannenwald, Judge:

Respondent determined the following deficiencies in petitioner’s Federal income taxes:

Year Deficiency

1970. $7,052.48

1971. 45,238.

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