SECURITY ASSOCIATES AGENCY INSURANCE CORPORATION v. COMMISSIONER

Docket Nos. 17254-85, 17255-85.

53 T.C.M. 1239 (1987)

T.C. Memo. 1987-317

Security Associates Agency Insurance Corporation v. Commissioner. William H. Young III and Carole S. Young v. Commissioner.

United States Tax Court.

Filed June 25, 1987.


Attorney(s) appearing for the Case

William F. Jones and Richard M. Tarby, 13 Francis St., Annapolis, Md., for the petitioners. J. Darrel Knudtson, for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined deficiencies in and additions to petitioners' income tax in the following amounts:

            SECURITY ASSOCIATES AGENCY INSURANCE CORP., Docket No. 17254-85
                                                   IRC 1954, Sections
Year                      Deficiency      6651(a)    6653(a)(1)         6653(a)(2)
...

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