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CONDOR INTERNATIONAL, INC. v. COMMISSIONER

Docket Nos. 37194-87, 39983-87.

98 T.C. 203 (1992)

CONDOR INTERNATIONAL, INC., N.K.A. APPLIED RESOURCES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JAMES E. WELSH AND NANCY S. WELSH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 26, 1992.

Attorney(s) appearing for the Case

William A. Seligmann, for petitioners.*

James M. Kamman and Alice Harbutte, for respondent.

WELLS, Judge:

In the instant consolidated proceedings (the instant case) respondent determined the following deficiencies in and additions to petitioners' Federal income tax:

                                 Condor International, Inc.

                                                      Additions to tax      
                                Sec.             Sec.           Sec.      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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