Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined deficiencies in the Federal income tax of United Beverage Wholesalers, Inc., (hereinafter referred to as United) as follows:
Year Deficiency 1973 ..................... $25,477.00 1974 ..................... 69,711.00 1976 ..................... 63,894.48 1977 (Short Year 1/01/77 to 7/15/77) .... 11...
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