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DOUG-LONG, INC. v. COMMISSIONER

Docket No. 11051-76.

72 T.C. 158 (1979)

DOUG-LONG, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 23, 1979.

Attorney(s) appearing for the Case

Thomas Hogan, Joseph A. Wagda, Jr., and David A. Brady, for the petitioner.

David R. Smith, for the respondent.

HALL, Judge:

Respondent determined the following deficiencies and additions for accumulated earnings taxes for petitioner:

                                            Accumulated
Year                            Deficiency  earning tax

1972 .........................    $209.84    $12,020.25
1973 .........................       0        10,168.85
1974 .........................   8,387.70     29,869.56

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