GEORGIA CEDAR CORPORATION v. COMMISSIONER

Docket No. 6791-86.

55 T.C.M. 853 (1988)

T.C. Memo. 1988-213

Georgia Cedar Corporation v. Commissioner.

United States Tax Court.

Filed May 12, 1988.


Attorney(s) appearing for the Case

David J. Duez, 111 West Monroe St., Chicago, Ill., and Jeanne S. Boxer, for the petitioner. Teri A. Frank, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioner's Federal income tax as follows:

  Year                         Deficiency

  1981 .......................   $ 5,784
  1982 .......................    10,161
  1983 .......................     9,029

The sole issue is whether petitioner is entitled to certain interest...

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