JUSTICE STEEL, INC. v. COMMISSIONER

Docket Nos. 11034-77, 11035-77, 11036-77.

41 T.C.M. 209 (1980)

T.C. Memo. 1980-466

Justice Steel, Inc., et al. v. Commissioner.

United States Tax Court.

Filed October 21, 1980.


Attorney(s) appearing for the Case

G. Thomas Shields, 101 Cumberland Ave., Madison, Tenn., for the petitioners. Charles W. Kite, for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent, in three separate statutory notices dated August 3, 1977, determined deficiencies in the Federal income taxes of the petitioners as follows:

                                 Taxable
Docket                            Year
Number         Petitioners        Ended      Deficiency

11034-77    Justice Steel, Inc.  10/31/74    $7,708.01
11035-77    John G. Justice      12/31/74...

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