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M.L. EAKES COMPANY, INC. v. COMMISSIONER

Docket Nos. 10981-77, 8342-78.

42 T.C.M. 658 (1981)

T.C. Memo. 1981-429

M.L. Eakes Company, Inc., formerly Marion L. Eakes Company, Inc. v. Commissioner.

United States Tax Court.

Filed August 13, 1981.

Attorney(s) appearing for the Case

E.R. Zane, Daniel W. Fouts and Paul H. Livingston, Jr., P.O. Box 3463, Greensboro, North Carolina, for the petitioner. Eric B. Jorgenson, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioner's income tax as follows:

                         Taxable
Docket No.             Year Ended   Deficiency

 10981-77 .............  6/30/73     $ 8,866
                         6/30/74       4,066
                         6/30/75      14,477
 8342-78 ..............  6/30/77      15,266

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