MARTIN FIREPROOFING PROFIT-SHARING PLAN AND TRUST v. COMMISSIONER

Docket No. 37800-86.

92 T.C. 1173 (1989)

MARTIN FIREPROOFING PROFIT-SHARING PLAN AND TRUST, CHARLES A. MARTIN, JR., JOHN S. GAFFNEY, AND GEORGE R. BOWMAN, TRUSTEES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 31, 1989.


Attorney(s) appearing for the Case

Donald C. Lubick, Daniel R. Sharpe, and Gavin L. Phillips, for the petitioner.

David Albert Mustone, for the respondent.


OPINION

WELLS, Judge:

Respondent determined the following deficiencies and additions to tax against petitioner:

    Year        Deficiency         Sec. 6651(a)(1)1 addition

    1979        $10,465.83                $2,616.46
    1980         21,265.76                 5,316.44
    1981         19,433.96                 4,858.49
    1982          3,841.48                   960...

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