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SEA SPORTS CENTER, INC. v. COMMISSIONER

Docket Nos. 26671-88, 26811-88.

61 T.C.M. 2597 (1991)

T.C. Memo. 1991-209

Sea Sports Center, Inc. v. Commissioner. Uwe Harms v. Commissioner.

United States Tax Court.

Filed May 14, 1991.

Attorney(s) appearing for the Case

James L. Chase and Seth E. Wright, 101 E. Government St., Pensacola, Fla., for the petitioners.

Linda J. Wise and Shuford A. Tucker, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge.

Respondent determined deficiencies and additions to tax in petitioner Sea Sports Center, Inc.'s (hereinafter Sea Sports) and petitioner Uwe Harms' (hereinafter petitioner) 1984 Federal income taxes as follows:1

                   Sea Sports Center, Inc.
                     Docket No. 26671-88

                                 Additions To Tax
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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