Mark R. Switz, Inc. v. Commissioner

MARK R. SWITZ, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mark R. Switz, Inc. v. Commissioner

Docket No. 5216-76.

United States Tax Court

T.C. Memo 1979-162; 1979 Tax Ct. Memo LEXIS 363; 38 T.C.M. (CCH) 699; T.C.M. (RIA) 79162;

April 24, 1979, Filed

John C. Setright, for the petitioner.

George W. Connelly, Jr., for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined the following deficiencies in petitioner's income tax:

Taxable Year Ended

Deficiency

May 31, 1972

$ 15,764.73

May 31, 1973

17,342.76

May 31, 1974

26,395.94

The issues in this case are…