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RICH PLAN OF NORTHERN NEW ENGLAND, INC. v. COMMISSIONER

Docket No. 5176-77.

37 T.C.M. 1853 (1978)

T.C. Memo. 1978-514

Rich Plan of Northern New England, Inc., Willis E. Pethic and Nancy E. Pethic v. Commissioner.

United States Tax Court.

Filed December 28, 1978.

Attorney(s) appearing for the Case

Charles F. Leahy, 95 North Main St., Concord, N.H., for the petitioners. Daniel P. Ehrenreich, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined the following deficiencies in Federal corporate income taxes of petitioner Rich Plan of Northern New England, Inc.:

    Taxable Year                     Deficiency

        1973 ....................     $15,668
        1974 ....................      22,056

The Commissioner further determined a deficiency in Federal income tax for 1973 in the amount...

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