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LAKE PETERSBURG ASSOCIATION v. COMMISSIONER

Docket No. 1559-72.

33 T.C.M. 259 (1974)

T.C. Memo. 1974-55

Lake Petersburg Association v. Commissioner.

United States Tax Court.

Filed March 5, 1974.

Attorney(s) appearing for the Case

Lawrence M. Dubin, Suite 5200, One First Nat'l Plaza, Chicago, Ill., and Stephen B. Bell, for the petitioner. Rex A. Guest, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

The respondent determined the following deficiencies in, and additions to, the income tax of petitioner:

  Taxable Year       Asserted     Section 6651(a)1
  Ended Jan. 31     Deficiency    Addition to Tax

  1962 .........  $202,596.57       $50,649.14
  1963 .........    66,385.05        16,596.26
  1964 .........    39,833.91         9,958.48
  1965 ......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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