MORGAN HEFLIN, INC. v. COMMISSIONER

Docket Nos. 2945-77, 2946-77.

38 T.C.M. 255 (1979)

T.C. Memo. 1979-62

B. Morgan Heflin, Inc. v. Commissioner. Bruce Heflin and Mary Heflin v. Commissioner.

United States Tax Court.

Filed February 27, 1979.


Attorney(s) appearing for the Case

David M. Buda, 1720 Zollinger Rd., Columbus, Ohio, for the petitioners. Andrew M. Winkler, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency in income tax paid by the individual petitioners for their taxable year ended December 31, 1973 in the amount of $509.20.2 Respondent determined deficiencies in income taxes and an addition to tax for the corporate petitioner's fiscal years ended June 30, 1973 and 1974 as follows:

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