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H. FORT FLOWERS FOUNDATION, INC. v. COMMISSIONER

Docket No. 2982-77.

72 T.C. 399 (1979)

H. FORT FLOWERS FOUNDATION, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 4, 1979.

Attorney(s) appearing for the Case

Richard R. Hollington, Jr., and Jackson E. Betts, for the petitioner.

Buckley D. Sowards, for the respondent.

HALL, Judge:

Respondent determined deficiencies in initial excise tax under section 4942(a)1 and additional excise tax under section 4942(b) for failure to distribute income, plus additions to the tax under section 6651(a)(1), for petitioner as follows:

      Initial tax   Additional tax  Addition to tax
Year  sec. 4942(a)   sec. 4942(b)   sec. 6651(a)(1)

1972    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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