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MORNES, INC. v. COMMISSIONER

Docket No. 11346-78.

43 T.C.M. 329 (1982)

T.C. Memo. 1982-27

Mornes, Inc., a Minnesota Corporation v. Commissioner.

United States Tax Court.

Filed January 18, 1982.

Attorney(s) appearing for the Case

Louis J. Moriarty, 1214 First National Bank Bldg., Minneapolis, Minn., for the petitioner. Dale L. Newland, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies and additions to tax in petitioner's Federal income taxes for the following years:

                                       Addition to Tax1
Fiscal Year Ended      Deficiency        Sec. 6653(a)

April 30, 1971 ....   $ 1,876.22          $ 93.81
April 30, 1972 ....    16,048.20           802.41
April 30, 1973 ....     5,399...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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