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RED CARPET CAR WASH, INC. v. COMMISSIONER

Docket Nos. 4829-77, 4830-77.

73 T.C. 676 (1980)

RED CARPET CAR WASH, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LARRY LANGE FORD, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 10, 1980.

Attorney(s) appearing for the Case

Donald J. Forman and Michael D. Ginsberg, for the petitioners.

Joe K. Gordon, for the respondent.

DRENNEN, Judge:

In these consolidated cases, respondent determined the following deficiencies and additions to tax:

                                                                      Addition to tax under
Docket No.           Petitioner           Year     Deficiency     sec. 6651(a), I.R.C. 19541
 4829-77      Red Carpet Car Wash, Inc.   1974     $1,684.96             $421...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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