JERRY LIPPS, INC. v. COMMISSIONER

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal corporate income tax and deficiencies in Federal individual income tax against the respective petitioners for the years and in the amounts as follows:

                                               Taxable Year
     Petitioner                    Docket No.     Ended        Deficiency

  Jerry Lipps, Inc.....

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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