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PARA TECHNOLOGIES TRUST v. COMMISSIONER

Docket Nos. 12089-91, 12242-91.

68 T.C.M. 294 (1994)

T.C. Memo. 1994-366

Para Technologies Trust v. Commissioner. Tom Anderson v. Commissioner.

United States Tax Court.

Filed August 2, 1994.

Attorney(s) appearing for the Case

Joe Alfred Izen, Jr., 5222 Spruce St., Bellaire, Tex., Helena C. Papadopoulos and Michael Louis Minns, for the petitioners. Paul B. Burns and Maria D. Murphy, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge.

Respondent determined the following deficiencies in, and additions to, petitioners' Federal income tax:

Para Technologies Trust:

                                                   Additions to Tax
                                              --------------------------
Year                              Deficiency   Sec. 6653...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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