ROJAS v. COMMISSIONER

Docket Nos. 24029-82, 24064-82.

90 T.C. 1090 (1988)

DOROTHY SCHWARTZ ROJAS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT SCHWARTZ FARMS, INC., AND ESTATE OF CHARLES R. SCHWARTZ, DECEASED, BANK OF AMERICA, NATIONAL TRUST AND SAVINGS ASSOCIATION, ADMINISTRATOR WITH THE WILL ANNEXED, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 25, 1988.


Attorney(s) appearing for the Case

Craig A. Houghton, for the petitioner in docket No. 24029-82.

Robert L. Sullivan, Jr., for the petitioners in docket No. 24064-82.

M. Kendall Williams, for the respondent.


OPINION

WHALEN, Judge:*

Respondent determined deficiencies in the Federal income tax of petitioner Schwartz Farms, Inc., in the following amounts:

TYE Jan. 31—                              Deficiency

1975 ....................................    $1,782
1977 ....................................   742,222
1978 ....................................   284,256
                          ...

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