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HOOVER, INC. v. COMMISSIONER

Docket No. 6156-69.

31 T.C.M. 221 (1972)

T.C. Memo. 1972-54

Hoover, Inc. v. Commissioner.

United States Tax Court.

Filed February 28, 1972.

Attorney(s) appearing for the Case

James Clarence Evans and Charles Carter Baker, Jr., 18th Floor, Third Nat'l Bank Bldg., Nashville, Tenn., for the petitioner. Jack D. Yarbrough, for the respondent.

Memorandum Findings of Fact and Opinion

BBUCE, Judge:

Respondent determined deficiencies in income tax of the petitioner and additions to tax under section 6653(a) of the Internal Revenue Code of 1954 for the years and in the amounts as follows:

  Taxable                   Addition to Tax
   Year       Deficiency      Sec. 6653(a)

  1963 ......  $20,938.94       ........
  1964 ......   57,076.32      $2,853.82
  1965 ......   80,653.98...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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