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HOME v. COMMISSIONER

Docket No. 8546-79.

46 T.C.M. 1494 (1983)

T.C. Memo. 1983-589

Trustees of the Louise Home v. Commissioner.

United States Tax Court.

Filed September 26, 1983.

Attorney(s) appearing for the Case

Barry L. Weisman, for the petitioner. Joyce H. Errecart, for the respondent.

Memorandum Opinion

PARKER, Judge:

Respondent determined the following excise tax deficiencies under section 49401 against petitioner:

  Year               Deficiency

  1972 ............. $ 5,132.00
  1973 .............  11,617.00
  1974 .............   3,837.00
  1975 .............   4,410.00
  1976 .............   5,260.00
  1977 .............   6,124.00

The issue for determination is whether...

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