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HGA CINEMA TRUST v. COMMISSIONER

Docket Nos. 37830-85, 39610-85.

57 T.C.M. 1066 (1989)

T.C. Memo. 1989-370

HGA Cinema Trust, Burton W. Kanter, Trustee v. Commissioner.

United States Tax Court.

Filed July 25, 1989.

Attorney(s) appearing for the Case

Burton W. Kanter, Robert D. Zimelis, Earl N. Melamed, Seymour I. Sherman, and Harold J. Lipsitz, 208 S. LaSalle St., Chicago, Ill., for the petitioner. Lawrence C. Letkewicz, and Joel D. Arnold, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

The Commissioner determined deficiencies in petitioner's Federal income tax and additions to tax for the taxable years 1978, 1979, 1980 and 1981 as follows:

                                                 Additions to Tax
                       Deficiency   § 6651(a)(1)1   § 6653(a)   § 6659(a)

1978
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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