B & M INVESTORS CORP. v. COMMISSIONER

Docket Nos. 2531-76, 2532-76.

78 T.C. 165 (1982)

B & M INVESTORS CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HI-WAY DISPATCH, INC. & SUBSIDIARY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 29, 1982.


Attorney(s) appearing for the Case

Lawrence A. Jegen III, for the petitioners.

Diane L. Fox, for the respondent.


OPINION

STERRETT, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

   Docket No.          Petitioner           TYE Dec. 31Deficiency

    2531-76       B & M Investors Corp .....   1973             $4,270.91
                                               1974              4,715.74
    2532-76       Hi-Way Dispatch, Inc.
                   ...

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