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GRAPHIC BUSINESS SYSTEMS, INC. v. COMMISSIONER

Docket Nos. 5125-78 and 5126-78.

43 T.C.M. 957 (1982)

T.C. Memo. 1982-167

Graphic Business Systems, Inc. v. Commissioner. VRE, Inc., Visible Record Equipment Co. v. Commissioner.

United States Tax Court.

Filed March 30, 1982.

Attorney(s) appearing for the Case

Paul A. Tscholl, 618 Peoples Merchants Trust Bldg., Canton, Ohio, for the petitioners. John P. Graham, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal corporate income tax against petitioners as follows:

                                                          Calendar
            Petitioners                      Docket No.     Year       Amount

      Graphic Business Systems, Inc. .......  5125...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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