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COLOR AND SUPPLY COMPANY, INC. v. COMMISSIONER

Docket No. 2865-79.

43 T.C.M. 448 (1982)

T.C. Memo. 1982-49

Color and Supply Company, Inc. v. Commissioner.

United States Tax Court.

Filed February 3, 1982.

Attorney(s) appearing for the Case

Charles R. Hembree and Philip E. Wilson, Suite 500, Kincaid Towers, Lexington, Kentucky, for the petitioner. Aubrey C. Brown, for the respondent.

Memorandum Opinion

STERRETT, Judge:

By statutory notice dated December 6, 1978, respondent determined deficiencies in petitioner's Federal income taxes as follows:

  Taxable Year Ended         Amount

    Dec. 31, 1974 ......... $ 3,250.20
    Dec. 31, 1975 .........   7,342.86
    Dec. 31, 1976 .........   6,157.14
                            __________
                            $16,750.20
                            ==========

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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