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ROLLAR HOMES, INC. v. COMMISSIONER

Docket No. 7035-85.

53 T.C.M. 471 (1987)

T.C. Memo. 1987-166

Rollar Homes, Inc. v. Commissioner.

United States Tax Court.

Filed March 26, 1987.

Attorney(s) appearing for the Case

Bernard J. Lechner, 1501-A Lakeview Rd., Clearwater, Fla., for the petitioner. Keith H. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined that petitioner has an income tax deficiency of $29,957.00 and an excise tax deficiency under section 4971 of $2,217.95 for the fiscal year ended on July 31, 1981. The issues for decision are (1) whether petitioner made a payment under section 404(a)1 to its pension plan; and (2) whether petitioner is subject to the excise tax under section 4791(a)...

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