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SEABOARD AUTOMOTIVE, INC. v. COMMISSIONER

Docket Nos. 7347-78, 7852-78, 8063-78.

42 T.C.M. 529 (1981)

T.C. Memo. 1981-392

Seaboard Automotive, Inc., et al. v. Commissioner.

United States Tax Court.

Filed July 30, 1981.

Attorney(s) appearing for the Case

Robert M. Broder, Herman Finkelstein, and Samuel N. Rabinowitz, Four Penn Center Plaza, Philadelphia, Pa., for the petitioner in docket No. 7347-78. Gerald F. Leech, pro se in docket No. 7852-78. Herman Winderman, 226 S. 16th St., Philadelphia, Pa., for the petitioners in docket No. 8063-78. Stephen E. Sokolic, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in, and additions to, the petitioners' Federal income taxes:

_____________________________________________________________________________________________________
                                                                                Addition to Tax
                                                 Taxable Year     Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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