J.H. RUTTER REX MANUFACTURING CO., INC. v. COMMISSIONER

Docket No. 6343-82.

53 T.C.M. 1125 (1987)

T.C. Memo. 1987-296

J.H. Rutter Rex Manufacturing Co., Inc. v. Commissioner.

United States Tax Court.

Filed June 16, 1987.


Attorney(s) appearing for the Case

Edward B. Benjamin, Jr. and Robert W. Nuzum, 201 St. Charles Ave., New Orleans, La., for the petitioner. Linda J. Bourquin, Linda K. West and H. Carl Zeswitz, for the respondent.


Supplemental Memorandum Opinion

SCOTT, Judge:

On August 28, 1986, we filed our Memorandum Findings of Fact and Opinion in the above-entitled case. T.C. Memo. 1986-407.1

Respondent in his Notice of Deficiency determined deficiencies in income tax and accumulated earnings tax of petitioner for the years 1976, 1977 and 1978 as follows:

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