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KLIMATE MASTER, INC. v. COMMISSIONER

Docket No. 9285-78.

42 T.C.M. 85 (1981)

T.C. Memo. 1981-292

Klimate Master, Inc. d.b.a. Klimate Master Pools v. Commissioner.

United States Tax Court.

Filed June 16, 1981.

Attorney(s) appearing for the Case

William C. Oldfield, 211 East Fourth St., Covington, Ky., for the petitioner. Mary Helen Weber, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's income taxes of $10,376.06 and $11,377.13 for the taxable years 1973 and 1974 and an addition to tax pursuant to section 6651(a)1 of $568.85 for the taxable year 1974 for willfully neglecting to timely file a Federal income tax return. Concessions having been made by petitioner, the isues remaining are whether certain...

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