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CAPITAL SALES, INC. v. COMMISSIONER

Docket Nos. 829-77—832-77.

71 T.C. 416 (1978)

CAPITAL SALES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 27, 1978.

Attorney(s) appearing for the Case

William S. Duke, for the petitioners.

Thomas R. Thomas, for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the years and in the amounts as follows:

        Petitioners               FYE        Deficiencies

Capital Sales, Inc .......   Sept. 30, 1973    $2,960.83
Joseph and Jonnie H. Simon    Dec. 31, 1974     4,175.00
Warner L. and Hazel Mathis    Dec. 31, 1974    13,267.00
John M. Beard, Jr ........    Dec. 31, 1974     4,621.00

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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