FEDERAL AUTO BODY WORKS, INC. v. COMMISSIONER

Docket Nos. 8640-80, 8641-80.

59 T.C.M. 910 (1990)

T.C. Memo. 1990-303

Federal Auto Body Works, Inc. v. Commissioner. Edward and Barbara Voccola v. Commissioner.

United States Tax Court.

Filed June 18, 1990.


Attorney(s) appearing for the Case

Andrew A. Bucci, for the petitioners. Christine Colley and Randall Andreozzi, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In statutory notices dated April 9, 1980, respondent determined in these consolidated cases deficiencies in and additions to the Federal income tax of petitioners as follows:

                                        Additions to Tax
      Year             Deficiencies     Section 6653(b)1

  Federal Auto Body, Inc.
    
                    
                    
                    

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