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MOTEL ASSOCIATES, INC. v. COMMISSIONER

Docket No. 24952-82.

52 T.C.M. 429 (1986)

T.C. Memo. 1986-426

Motel Associates, Inc. v. Commissioner.

United States Tax Court.

Filed September 10, 1986.

Attorney(s) appearing for the Case

R. Wayne Byrd, 1807 Cherokee Road, S.C., for the petitioner. Julian A. Fortuna, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax as follows:

     Year Ended                       Deficiency
     March 31, 1979 ................ $26,713.23
     March 31, 1980 ................  27,078.70
     March 31, 1981 ................  21,345.78

The sole issue for determination is whether petitioner is liable for the accumulated earnings...

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