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FRANKLAND RACING EQUIPMENT, INC. v. COMMISSIONER

Docket Nos. 5523-80, 9509-80, 4661-81, 4662-81, 29106-81, 29107-81.

53 T.C.M. 658 (1987)

T.C. Memo. 1987-210

Frankland Racing Equipment, Incorporated, et al. v. Commissioner.

United States Tax Court.

Filed April 27, 1987.

Attorney(s) appearing for the Case

Robert S. Bolt and Geoffrey T. Hodges, 100 Twiggs St., Tampa, Fla., for the petitioners. Willie Fortenberry, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income tax and determined additions to tax pursuant to section 6653(b)2 as follows:

       Taxable                      Addition to Tax
      Year    Deficiency   Sec. 6653(b)
         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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