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QUARRIER DINER, INC. v. COMMISSIONER

Docket Nos. 90239, 90241, 90242.

22 T.C.M. 276 (1963)

T.C. Memo. 1963-69

Quarrier Diner, Inc. v. Commissioner. Hurt Realty Company v. Commissioner. O. M. Young and Thelma Young v. Commissioner.

United States Tax Court.

Filed March 8, 1963.

Attorney(s) appearing for the Case

J. B. Fisher, Esq., 809 Kanawha Valley Bldg., Charleston, W. Va., for the petitioners. John J. Larkin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined the following deficiencies in income tax and additions to tax under section 6653(a) of the Internal Revenue Code of 1954 for negligence or intentional disregard of rules and regulations:

                                                  Addition
         Petitioner          Year    Deficiency    to Tax

  Quarrier Diner, Inc. ..    1957    $10,457.24    $522.86...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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