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MARIE'S SHOPPE, INC. v. COMMISSIONER

Docket Nos. 6901-74, 5023-76.

36 T.C.M. 1548 (1977)

T.C. Memo. 1977-381

Marie's Shoppe, Inc. v. Commissioner.

United States Tax Court.

Filed October 31, 1977.

Attorney(s) appearing for the Case

C.M. Meadows, Jr., 3900 First Nat'l Bank Bldg., Dallas, Tex., for the petitioner. John D. Copeland, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent, on May 31, 1974, mailed to petitioner a statutory notice of deficiency asserting a deficiency in accumulated earnings tax under section 531, I.R.C. 1954 for the taxable year 1971 in the amount of $6,879.16. On March 8, 1976 respondent mailed a statutory notice of deficiency to petitioner asserting deficiencies in accumulated earnings tax...

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