ACTION DISTRIBUTING COMPANY, INC. v. COMMISSIONER

Docket No. 2883-82.

53 T.C.M. 1490 (1987)

T.C. Memo. 1987-377

Action Distributing Company, Inc. v. Commissioner.

United States Tax Court.

Filed July 30, 1987.


Attorney(s) appearing for the Case

Edward M. Deron, Dennis F. Tomorsky, and Steven G. Howell, 2290 First Natl. Bldg., Detroit, Mich., for the petitioner. Patrick J. Gray, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in the Federal income tax of United Beverage Wholesalers, Inc., (hereinafter referred to as United) as follows:

    Year                        Deficiency
    1973 ..................... $25,477.00
    1974 .....................  69,711.00
    1976 .....................  63,894.48
    1977 (Short Year
      1/01/77 to 7/15/77) ....  11...

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