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RICE'S TOYOTA WORLD, INC. v. COMMISSIONER

Docket No. 16079-80.

81 T.C. 184 (1983)

RICE'S TOYOTA WORLD, INC. (FORMERLY RICE AUTO SALES, INC.), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 29, 1983.

Attorney(s) appearing for the Case

William L. Tankersley III, and Kenneth R. Keller, for the petitioner.

Gary F. Walker, for the respondent.

GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's Federal income tax as follows:


TYE June 30—               Deficiency

    1976 ................  $104,776.32
    1977 ................   225,531.31
    1978 ................   205,347.71

Pursuant to Rule 141(b) of the Tax Court Rules of Practice and Procedure,1 the Court...

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