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ALEXANDER v. COMMISSIONER

Docket Nos. 20513-86, 28934-87.

61 T.C.M. 2119 (1991)

T.C. Memo. 1991-105

A.S. Alexander, Jr. v. Commissioner. J.A. Holley Trust U-2, Charleston National Bank, Trustee v. Commissioner.

United States Tax Court.

Filed March 7, 1991.

Attorney(s) appearing for the Case

James M. Sturgeon, Jr., 100 Kanawha Blvd., West, Charleston, W.Va., for the petitioners. Steven J. Bernosky, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined deficiencies in the windfall profit taxes of A.S. Alexander, Jr., and the J.A. Holley Trust U-2 for the taxable year 1980 in the following amounts:

Petitioner                                Deficiency

A.S. Alexander, Jr. ...................    $ 1026.73
J.A. Holley Trust U-2 .................       705.11

At the time the petitions in this case were filed...

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