HOCKADEN & ASSOCIATES, INC. v. COMMISSIONER

Docket No. 8003-83.

84 T.C. 13 (1985)

HOCKADEN & ASSOCIATES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 9, 1985.


Attorney(s) appearing for the Case

Larry H. Snyder, for the petitioner.

Mark S. Feuer, for the respondent.


OPINION

COHEN, Judge:

Respondent determined that petitioner is liable for excise taxes under section 4975(a)1 as follows:

TYE Aug. 31Amount

  1979 ..............................  $498
  1980 .............................. 1,162
  1981 .............................. 1,724

Respondent also determined that an additional tax is due from petitioner under...

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