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TCS MANUFACTURING, INC. v. COMMISSIONER

Docket No. 27722-88.

60 T.C.M. 1312 (1990)

T.C. Memo. 1990-601

TCS Manufacturing, Inc., Employees Pension Trust, R. J. Pearson, Trustee v. Commissioner.

United States Tax Court.

Filed November 26, 1990.

Attorney(s) appearing for the Case

Roger J. Pearson, pro se. Raymond M. Boulanger, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the fiscal year ending March 31, 1980, in the amount of $2,223, an addition to tax under section 6651(a)(1)1 in the amount of $555.75, and an addition to tax under section 6651(a)(2) in the amount of $500.18.

The issue for decision is whether the TCS Manufacturing, Inc., Employees Pension Trust...

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