GEORGIA CROWN DISTRIBUTING CO. v. COMMISSIONER

Docket Nos. 20890-80, 20891-80, 18405-81.

46 T.C.M. 959 (1983)

T.C. Memo. 1983-459

Georgia Crown Distributing Co., et al. v. Commissioner.

United States Tax Court.

Filed August 8, 1983.


Attorney(s) appearing for the Case

Richard Y. Bradley and Albert W. Stubbs, Columbus, Ga., for the petitioners. Larry D. Anderson, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

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

   Petitioner      Docket No.  Year2        Deficiency

Georgia Crown       20890-80   1978        $ 75,432.03
Distributing Co.               1979         123,766.30
Donald M. Leebern,  20891-80   1978          36,014.00
Jr. and Francis     18405-81   1979          51,431.00
...

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