MA-TRAN CORP. v. COMMISSIONER

Docket Nos. 1074-76-1077-76.

70 T.C. 158 (1978)

MA-TRAN CORPORATION, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 4, 1978.


Attorney(s) appearing for the Case

Perry Shields, for the petitioners.

John B. Harper, for the respondent.


STERRETT, Judge:

Respondent, on November 11, 1975, issued statutory notices in which he determined deficiencies in, and additions to, the respective petitioners' Federal income taxes as follows:

                                                                   Additions to tax
Petitioner                              Year        Deficiency        sec. 6653(a)
Ma-Tran Corp. ------------------     FYE 6/30/72 ...

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