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LAND DYNAMICS v. COMMISSIONER

Docket No. 2146-76.

37 T.C.M. 1119 (1978)

T.C. Memo. 1978-259

Land Dynamics (formerly known as Bonanza Enterprises), successor-in-interest to Bonadelle Ranchos v. Commissioner.

United States Tax Court.

Filed July 12, 1978.

Attorney(s) appearing for the Case

James M. Bell, 1171 Fulton Mall, Fresno, Calif., for the petitioner. Warren N. Nemiroff, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined deficiencies in, and additions to, under section 6653(a), I.R.C. 1954, petitioner's corporate income taxes as follows:

                                  Addition to Tax
Tax Year Ended           Tax     under Sec. 6653(a)

February 28, 1969 .   $ 23,531         $1,177
February 28, 1970 .     52,222          2,611
February 28, 1971 .     39,047          1,952
March...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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