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SIMCO AUTOMOTIVE PUMP CO., INC. v. COMMISSIONER

Docket Nos. 1730-96, 1731-96.

78 T.C.M. 106 (1999)

T.C. Memo. 1999-235

Simco Automotive Pump Co., Inc. v. Commissioner. John R. MacLean v. Commissioner.

United States Tax Court.

Filed July 21, 1999.

Attorney(s) appearing for the Case

Joseph Falcone, Southfield, Mich., for the petitioners. Brian H. Rolfe, for the petitioner in Docket No. 1731-96. Timothy S. Murphy, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GALE, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes and fraud penalties as follows:

Petitioner Simco Automotive Pump Co., Inc. (Simco):

                                                                        Fraud Penalty
Fiscal year                                                Deficiency     sec. 6663
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