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LEE OPTICAL ASSOCIATED COS. PENSION PLAN & TRUST v. COMMISSIONER

Docket No. 38295-86.

57 T.C.M. 43 (1989)

T.C. Memo. 1989-152

Lee Optical Associated Companies Pension Plan & Trust and Lee Optical Associated Companies Profit Sharing Plan & Trust v. Commissioner.

United States Tax Court.

Filed April 10, 1989.

Attorney(s) appearing for the Case

David A. Witts and Patricia M. Reed, 5353 Renaissance Tower, Dallas, Tex., for the petitioners. James R. Turton, for the respondent.

Memorandum Opinion

WHITAKER, Judge:

By two separate statutory notices, each dated June 30, 1986, respondent determined liability for deficiencies and additions to tax against petitioners as transferees of the assets of Grayson Enterprises, Inc. (Grayson), and its wholly owned subsidiary Texas Key Broadcasting, Inc. (Key), as follows:

Fiscal                         Additional to Tax
 Year             Deficiency   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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