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H ENTERS. INTL., INC. v. COMMISSIONER

Docket No. 11478-93.

105 T.C. 71 (1995)

H ENTERPRISES INTERNATIONAL, INC., AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 31, 1995.

Attorney(s) appearing for the Case

William H. Hippee, Jr., David J. MacLaughlin, and Edward J. Pluimer, for petitioners.

Genelle Forsberg, for respondent.

OPINION

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:


                                        Additions to tax

       Year       Deficiency       Sec. 6653(a)       Sec. 6662

      6/30/89      $3,474,671         $173,734            ---
      6/30/90       2,575,105           ---...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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