Casa Loma, Inc. v. Commissioner

CASA LOMA, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Casa Loma, Inc. v. Commissioner

Docket No. 11317-76.

United States Tax Court

T.C. Memo 1980-78; 1980 Tax Ct. Memo LEXIS 505; 39 T.C.M. (CCH) 1251; T.C.M. (RIA) 80078;

March 19, 1980, Filed

Frank Mast and W. Rodgers Moore, for the petitioner.

Michael A. Yost, Jr., for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: Respondent determined deficiencies in petitioner's income taxes as follows:

Year

Addition to Tax

Ended

Deficiency

Sec. 6653(a)

Total

6/30/70

$ 4,017

$ 201

$ 4,218

6/30/71

1,669

83

1,752

6/30/72