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BADIAS & SEIJAS, INC. v. COMMISSIONER

Docket No. 5319-75.

36 T.C.M. 518 (1977)

T.C. Memo. 1977-118

Badias & Seijas, Inc. (A Liquidated Corporation) v. Commissioner.

United States Tax Court.

Filed April 25, 1977.

Attorney(s) appearing for the Case

Charles L. Ruffner, Sydney S. Traum and H.P. Forrest, for the petitioner. Curtis O. Liles, III, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in the Federal income tax of petitioner, Badias & Seijas, Inc. in the amounts of $102,345.03, $96,513.97 and $96,562.18 for the calendar years 1969, 1970 and 1971, respectively. Respondent also determined additions to tax under section 6653(b), I.R.C. 1954,1 in the amounts of $51,172.52, $48,256.99 and $48,281.09 for the calendar years...

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