AMITY LEATHER PRODUCTS CO. v. COMMISSIONER

Docket Nos. 2014-81, 8056-82.

82 T.C. 726 (1984)

AMITY LEATHER PRODUCTS CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 17, 1984.


Attorney(s) appearing for the Case

Robert A. Schnur, for the petitioner.

Edward J. Roepsch, for the respondent.


COHEN, Judge:

In statutory notices of deficiency dated December 23, 1980, in docket No. 2014-81, and April 2, 1982, in docket No. 8056-82, respondent determined deficiencies in petitioner's Federal income taxes as follows:

Docket No.          TYE Dec. 31Deficiency

2014-81 ..........     1972          $46,678.05
                       1974          227,555.41
                       1975           96,539.30
...

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