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MIAMI PURCHASING SERVICE CORP. v. COMMISSIONER

Docket Nos. 3934-79, 3935-79.

76 T.C. 818 (1981)

MIAMI PURCHASING SERVICE CORP., INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MIAMI AVIATION SERVICE, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 20, 1981.

Attorney(s) appearing for the Case

Craig Donoff, for the petitioners.

David M. Kirsch, for the respondent.

STERRETT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Docket No.                Petitioner                  Year    Deficiency
3934-79     Miami Purchasng Service Corp., Inc ----   1974     $2,889.94
                                                      1975      6,284.41
                                                      1976      6,986.84
                       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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