SEABOARD COFFEE SERVICE, INC. v. COMMISSIONER

Docket No. 9355-76.

71 T.C. 465 (1978)

SEABOARD COFFEE SERVICE, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 28, 1978.


Attorney(s) appearing for the Case

Frank P. Meadows, Jr., and T. Stewart Gibson, for the petitioner.

Frank D. Armstrong, Jr., for the respondent.


SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioner's Federal corporate income taxes, and the petitioner claimed an overpayment, as follows:

TYE May 31Deficiency   Overpayment

    1973 ............  $10,987.87     $714.64
    1974 ............   14,975.54       ---
    1975 ............   14,975.53       ---

Certain issues have been settled. The issues remaining for...

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