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RESALE MOBILE HOMES, INC. v. COMMISSIONER

Docket No. 39593-84.

91 T.C. 1085 (1988)

RESALE MOBILE HOMES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 21, 1988.

Attorney(s) appearing for the Case

Robert Shaiman and John D. Moats, for the petitioner.

Barbara E. Horan, for the respondent.

JACOBS, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes in the following amounts:

  TYE May 31—                            Deficiency

    1978 ..............................    $9,289
    1979 ..............................   194,698
    1980 ..............................   156,858
    1981 ..............................    99,056

By its amended petition, petitioner claims entitlement...

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