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GENEVA DRIVE-IN THEATRE, INC. v. COMMISSIONER

Docket Nos. 8401-73, 8402-73, 8407-73.

67 T.C. 764 (1977)

GENEVA DRIVE-IN THEATRE, INC., ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1977.

Attorney(s) appearing for the Case

Elliot G. Steinberg, Richard C. Schwartz, Randall G. Dick, and Lucinda Lee, for the petitioners.

William E. Saul, for the respondent.

FEATHERSTON, Judge:

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

                 Petitioner                     Tax year ended     Deficiency

    Geneva Drive-In Theatre, Inc ............     June 30, 1968     $4,190
                                                  June 30, 1969      5,465
                                                  June 30, 1970      5,458
           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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