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THOMAS v. COMMISSIONER

Docket Nos. 11998-77, 11999-77, 12000-77, 157-78, 831-78, 1140-78.

42 T.C.M. 496 (1981)

T.C. Memo. 1981-387

Calvin A. Thomas, Transferee of Metro "400" Inc., et al. v. Commissioner.

United States Tax Court.

Filed July 28, 1981.

Attorney(s) appearing for the Case

James R. Harper, Fulton National Bank Bldg., Atlanta, Ga., for the petitioners. Maurice W. Gerard, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent has determined that petitioners are liable under section 69022 for the corporate income tax of Metro "400" Inc. as follows:

______________________________________________________________________________________________
                                                                     Taxable
  Docket No.                   Petitioner            ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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