CAPITAL CITY EXCAVATING CO., INC. v. COMMISSIONER

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies in excise tax under section 4975(a)1 as follows:

  Year                  Amount

  1975 ...........    $1,500.00
  1976 ...........     1,500.00

In his answer to the petition in the instant case, respondent determined additional deficiencies in excise tax under section 4975(b) as follows:

  Year  ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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