OVERHEAD DOOR COMPANY OF ALBUQUERQUE, INC. v. COMMISSIONER

Docket Nos. 1674-79, 1675-79.

43 T.C.M. 406 (1982)

T.C. Memo. 1982-39

Overhead Door Company of Albuquerque, Inc. v. Commissioner. Windsor Door Sales Inc. v. Commissioner.

United States Tax Court.

Filed January 29, 1982.


Attorney(s) appearing for the Case

George A. Dubois, 200 Lomas Blvd. N.W., Albuquerque, N.M., for the petitioners. Gary A. Benford, for the respondent.


Memorandum Opinion

STERRETT, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes in notices dated November 15, 1978:

  Docket                                                Taxable year
   No.               Petitioner                         ended Dec. 31,   Deficiency

  1674-79    Overhead Door Company of Albuquerque, Inc.    1974          $3,250.00
                                              ...

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