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  5. 44 T.C.M. 1246 (1982)
 

N.W.D. INVESTMENT CO. v. COMMISSIONER

Docket Nos. 10814-80, 10815-80, 10816-80, 10817-80, 10818-80, 10819-80, 10820-80.

44 T.C.M. 1246 (1982)

T.C. Memo. 1982-564

N.W.D. Investment Co., et al. v. Commissioner.

United States Tax Court.

September 27, 1982.

Attorney(s) appearing for the Case

John W. Flynn, 315 Second Ave., South, Seattle, Wash., for the petitioners. Wayne R. Appleman, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the taxable year 1976 as follows:


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  Docket No.           Petitioner                        Deficiency
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   10814-80    N. W...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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