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MILLETTE & ASSOC., INC. v. C. I. R.

No. 78-3229 Summary Calendar.

594 F.2d 121 (1979)

MILLETTE & ASSOCIATES, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

April 27, 1979.

Attorney(s) appearing for the Case

C. Everette Boutwell, Laurel, Miss., for petitioner-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Gilbert E. Andrews, Act. Chief, App. Section, Grant W. Wiprud, Gayle P. Miller, Attys., Stuart E. Seigel, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before HILL, FAY and RUBIN, Circuit Judges.

PER CURIAM:

Millette & Associates, Inc. appeals pursuant to Section 7482 of the Internal Revenue Code of 1954, 26 U.S.C., from a tax court decision that it is liable for a deficiency and an addition to tax with respect to its federal income tax for 1972. Millette & Associates, Inc. v. Commissioner, 1978, 37 T.C.M. 774. The tax court concluded that Millette was liable for a deficiency because the consolidated return it filed for 1972 was not timely;...

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