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TOYOTA MOTOR SALES, U.S.A., INC. v. COMMISSIONER

Docket No. 30242-81.

56 T.C.M. 1181 (1989)

T.C. Memo. 1989-47

Toyota Motor Sales, U.S.A., Inc., Toyota Motor Distributors, Inc., Hollywood Toyota Motor, Inc. v. Commissioner.

United States Tax Court.

Filed January 31, 1989.

Attorney(s) appearing for the Case

James G. Phillipp, 333 S. Grand Ave., Los Angeles, Calif., and Robert A. Rizzi, for the petitioners. Martin D. Cohen, Richard G. Goldman and Robert J. Cuatto, for the respondent.

Memorandum Opinion

CLAPP, Judge:

The case is before the Court on petitioners' Motion for Summary Judgment pursuant to Rule 121.1 The Commissioner determined the following deficiencies in petitioners' Federal income taxes:

   Taxable year
  ended Sept. 30,              Deficiency

       1972 ................... $109,240
       1973 ...................  758,003
                           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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