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EAST FORD, INC. v. COMMISSIONER

Docket Nos. 101-92, 132-92, 133-92, 134-92.

67 T.C.M. 3068 (1994)

T.C. Memo. 1994-261

East Ford, Inc., et al. v. Commissioner.

United States Tax Court.

Filed June 7, 1994.

Attorney(s) appearing for the Case

James T. Mallette and Terry R. Levy, 111 Capitol Bldg., Jackson, Miss., for the petitioner in Docket No. 101-92. Harris H. Barnes III and John V. Eskrigge, 200 S. Lamar St., Jackson, Miss., for the petitioners in Docket Nos. 132-92, 133-92, and 134-92. Robert W. West, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent, by statutory notices of deficiency, determined Federal income tax deficiencies for petitioners as follows:

Petitioner                                                 Yearend      Deficiency

East Ford, Inc. .....................................   Dec. 31, 1986     $66,372
Thomas Truck Lease, Inc. ............................   June 30, 1987      10,850...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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