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MORRISON INCORPORATED v. COMMISSIONER

Docket No. 34300-83.

51 T.C.M. 748 (1986)

T.C. Memo. 1986-129

Morrison Incorporated; Morrison Cafeteria Company of Savannah, Incorporated; Morrison Cafeteria Company of Woodland Hills, Inc.; Morrison Incorporated of Tennessee; Morrison Cafeteria Company, Inc.; Morrison Cafeteria of Columbia, South Carolina, Inc.; Morrison Cafeteria Company of Jefferson Parish, Inc.; Morrison Support Companies of Georgia, Inc.; Morco Industries, Inc. (Formerly Morrison Support Companies of Florida, Inc.) and Morrison Food Services of Virginia, Inc. v. Commissioner.

United States Tax Court.

Filed March 31, 1986.

Attorney(s) appearing for the Case

Thomas W. Power and Tracy J. Power, for the petitioners. Robert W. West, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes in the amounts and for the years as follows:


    Petitioners                           Year Ending        Deficiency

  Morrison Cafeteria Company of           May 28, 1977      $  4,204.40
    Columbia, South Carolina, Inc.        June 3, 1978      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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