SUMMIT PUBLISHING COMPANY, INC. v. COMMISSIONER

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, in a notice of deficiency, determined income tax deficiencies and additions to tax in petitioner's taxable years ended October 31, 1982, and October 31, 1983, as follows:

                                                              Additions to Tax
                                                             Sec            Sec
Taxable Year Ended...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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