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WEBSTER TOOL & DIE, INC. v. COMMISSIONER

Docket No. 9384-83.

51 T.C.M. 86 (1985)

T.C. Memo. 1985-604

Webster Tool & Die, Inc., Robert E. and Shirley A. Keppeler, Daniel and Joyce Schlegel v. Commissioner.

United States Tax Court.

Filed December 11, 1985.

Attorney(s) appearing for the Case

Patrick J. Lane and William J. Neild, 144 Exchange St., Rochester, N.Y., for the petitioners. Sandra M. Gilmore, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

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

                                                       Taxable Year
      Petitioner(s)                                       Ended             Deficiency

Webster Tool & Die, Inc. ..........................   August 31, 1979         $40,185
                         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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