GARRISS INVESTMENT CORPORATION v. COMMISSIONER

Docket Nos. 4364-80, 4365-80.

43 T.C.M. 396 (1982)

T.C. Memo. 1982-38

Garriss Investment Corporation v. Commissioner. Lois R. Garriss v. Commissioner.

United States Tax Court.

Filed January 29, 1982.


Attorney(s) appearing for the Case

F. Timothy Nicholls, and Nicholas J. Dombalis, II, P.O. Box 18237, Raleigh, N.C., for the petitioners. Mathew E. Bates, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By statutory notices of deficiency dated December 28, 1979 respondent determined deficiencies and additions to tax in petitioners' income taxes as follows:

Docket                                                                      Addition to tax under
 No.               Petitioner             Year    Deficiency   sec. 6651(a)(1)   sec. 6653(a)   sec. 6655

  4364-80    Garriss Investment...

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