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LANIER v. COMMISSIONER

Docket Nos. 9146-93, 9171-93.

75 T.C.M. 1537 (1998)

T.C. Memo. 1998-7

Eugene D. Lanier, Inc. v. Commissioner. Eugene D. and Erie P. Lanier v. Commissioner.

United States Tax Court.

Filed January 7, 1998.

Attorney(s) appearing for the Case

Elmo J. Laborde, Jr., Lafayette, La., for the petitioners. Emile L. Hebert III and Linda J. Bourquin, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge:

In these consolidated cases, respondent determined deficiencies in, and additions to, the Federal income taxes of petitioners Eugene D. Lanier, Inc. (the Corporation) and Eugene D. and Erie P. Lanier (the Laniers) for taxable year 1987 in the following amounts:

                              Docket No. 9146-93

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