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AMC TRUST v. COMMISSIONER

Docket Nos. 22243-03, 22244-03, 22245-03, 22246-03, 22294-03.

90 T.C.M. 87 (2005)

T.C. Memo. 2005-180

AMC Trust, J.O. Haney, Jr., J.O. Haney, III and Patricia A. Haney Trustees, et al. v. Commissioner.

United States Tax Court.

July 25, 2005.

Attorney(s) appearing for the Case

Curtis W. Cannon and Paul Russo Stone, for petitioners.

Catherine S. Tyson and Sheila R. Pattison, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION1

COHEN, Judge.

Respondent determined deficiencies and additions to tax as follows:

         AMC Trust, J.O. Haney, Jr., J.O. Haney, III and Patricia A. Haney Trustees (docket No. 22243-03):

                        Additions to Tax/Penalties,
                        I.R.C.
Year     Deficiency     Sec. 6651(a)(1)          ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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