KURT ORBAN CO. v. COMMISSIONER

Docket No. 6941-86.

90 T.C. 275 (1988)

KURT ORBAN COMPANY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court

Filed February 17, 1988.


Attorney(s) appearing for the Case

Allen Greenberg, for the petitioner.

Richard J. Sapinski, and Theodore Marasciulo, Jr., for the respondent.


OPINION

RUWE, Judge:*

In a notice of deficiency, dated December 13, 1985, respondent determined a deficiency in petitioner's 1981 withholding tax1 and additions to tax as follows:

                                                        Additions to tax
               -------------------------------------------------------------------------------------------
Deficiency...

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