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COASTAL SHIPPING CO., INC. v. COMMISSIONER

Docket No. 8197-78.

42 T.C.M. 481 (1981)

T.C. Memo. 1981-382

Coastal Shipping Co., Inc. v. Commissioner.

United States Tax Court.

Filed July 28, 1981.

Attorney(s) appearing for the Case

Frank C. McClanahan, III, and Robert E. Langley, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent's motion for entry of decision for the deficiencies in tax and for summary judgment on the fraud issue filed herein.2 After a review of the record, we agree with and adopt his opinion which is set forth below.

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