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LAKESIDE GARDEN DEVELOPERS, INC. v. COMMISSIONER

Docket Nos. 6035-73, 6034-73.

35 T.C.M. 1294 (1976)

T.C. Memo. 1976-290

Lakeside Garden Developers, Inc., et al. v. Commissioner.

United States Tax Court.

Filed September 13, 1976.

Attorney(s) appearing for the Case

Robert O. Rogers, The 400 Bldg., 400 Royal Palm Way, Palm Beach, Fla., for the petitioners. Curtis O. Liles, III, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in the income tax of petitioners in the following amounts:

   Kenneth A. Murry and Helen J. Murry—
             Docket No. 6034-73

Year Ended    Deficiency   § 6651(a)   § 6653(a)

12/31/66 ... $27,924.56    ..........  .........
12/31/67 ...  41,217.84    ..........  .........
12/31/68 ...  55,090.85    ..........  .........

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