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McDONALD'S OF ZION v. COMMISSIONER

Docket Nos. 8083-77 — 8109-77.

76 T.C. 972 (1981)

McDONALD'S OF ZION, 432, ILL., INC., ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 11, 1981.

Attorney(s) appearing for the Case

Sheldon I. Fink, Frederic S. Lane, and Steven W. Swibel, for the petitioners.

Seymour I. Sherman, for the respondent.

HALL, Judge:

Respondent determined deficiencies in petitioners' 1973 Federal income tax as follows:

                                                                 Amount of
              Petitioner                         Docket No.      deficiency
McDonald's of Zion,
 432, Ill., Inc ----------------------------------- 8083-77       $14,940
McDonald's of Castro Valley,
 433, Calif., Inc -----------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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