Mal Spinrad, Inc. v. Commissioner

MAL SPINRAD, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mal Spinrad, Inc. v. Commissioner

Docket No. 6669-80.

United States Tax Court

T.C. Memo 1984-362; 1984 Tax Ct. Memo LEXIS 313; 48 T.C.M. (CCH) 520; T.C.M. (RIA) 84362;

July 16, 1984.

Meyer Weiner, for the petitioner.

Melvin E. Lefkowitz, for the respondent.

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: By way of a statutory notice of deficiency dated February 8, 1980, respondent determined deficiencies in petitioner's Federal income tax liability in the following amounts:

Year

Deficiency

1974

$1,210.00

1975

660.00

1976

9…