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LAKE GERAR DEVELOPMENT CO. v. COMMISSIONER

Docket Nos. 6940-75, 1094-76, 1095-76, 4188-76, 4189-76.

71 T.C. 887 (1979)

LAKE GERAR DEVELOPMENT COMPANY, SUCCESSOR TO HENLOPEN HOTEL CORPORATION, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 20, 1979.

Attorney(s) appearing for the Case

Fred R. Tansill, Rudy P. Hertzog, and Frederick J. Tansill, for the petitioners.

Robert E. Dallman, for the respondent.

IRWIN, Judge:

Respondent determined deficiencies in income and personal holding company taxes as follows:


 Taxable
year ended   Docket No.           Petitioner               Deficiency

 4/30/72      6940-75     Lake Gerar Development Co.      2$24,773.00
12/31/73      1094-76     Michael and Peggy Fabrizio         5,914.50
12/31/73  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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