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CENTURY DATA SYSTEMS, INC. v. COMMISSIONER

Docket No. 2227-76.

80 T.C. 529 (1983)

CENTURY DATA SYSTEMS, INC., AND CALIFORNIA COMPUTER PRODUCTS, INC., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 8, 1983.

Attorney(s) appearing for the Case

James G. Phillipp and Daniel M. Davidson, for the petitioners.

John O. Kent, for the respondent.

OPINION

FAY, Judge:

Respondent determined the following deficiencies in and additions to petitioner Century Data Systems, Inc.'s Federal income tax for the following taxable years:1

                                                      Additions to tax
   Taxable year or period ended      Deficiency        sec. 6653(a)2...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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