LONG ISLAND GASOLINE RETAILERS ASSOCIATION, INC. v. COMMISSIONER

Docket No. 3145-79.

43 T.C.M. 815 (1982)

T.C. Memo. 1982-136

Long Island Gasoline Retailers Association, Inc. v. Commissioner.

United States Tax Court.

Filed March 22, 1982.


Attorney(s) appearing for the Case

Burton Rothbard, 59 School House Lane, Syosset, N.Y., for the petitioner. Jani E. Maurer, for the respondent.


Memorandum Opinion

WHITAKER, Judge:*

The Commissioner determined Federal income tax deficiencies against petitioner of $784.74, $1,129.48, $2,966.40 and $3,206.20 for the years 1973, 1974, 1975 and 1976, respectively. The only issue for decision is whether petitioner's net income from sponsoring and administering group insurance plans was unrelated business taxable income. All the facts have been stipulated and are found accordingly...

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