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HERRALD v. COMMISSIONER

Docket Nos. 5075-70, 5076-70, 989-72.

35 T.C.M. 1129 (1976)

T.C. Memo. 1976-258

Herrald, Inc., dba Leda Exclusives, et al. v. Commissioner.

United States Tax Court.

Filed August 18, 1976.

Attorney(s) appearing for the Case

John Lockley, 244 Pine, San Francisco, Calif. for the petitioners. Randall G. Dick, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

   Docket                         Additions to tax
    No.      Year    Deficiency     Sec. 6653(b)

  5076-70    1963    $  9,486.63     $ 4,743.32
  5075-70    1964       3,553.52       2,227.59
             1965       2,021.31       1,010.66
   989-72    1963     135,774.82      67,887.41
 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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