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CRANE AND TRACTOR PARTS, INC. v. COMMISSIONER

Docket Nos. 26515-82, 26560-82.

48 T.C.M. 1207 (1984)

T.C. Memo. 1984-510

Crane and Tractor Parts, Inc. v. Commissioner. Jack D. Alexander and Nelma L. Alexander v. Commissioner.

United States Tax Court.

Filed September 25, 1984.

Attorney(s) appearing for the Case

E.J. Ball and Kenneth R. Mourton, P.O. Box 567, Fayetteville, Ark., for the petitioners. William P. Hardeman, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the Federal corporate income tax of petitioner Crane and Tractor Parts, Inc., for the taxable year ended June 30, 1978, in the amount of $10,676.41. Respondent also determined deficiencies in the joint Federal income tax of petitioners Jack D. Alexander and Nelma L. Alexander, as follows:

    Year                Deficiency

    1975 .............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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