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ANN JACKSON FAMILY FOUNDATION v. COMMR.

Docket No. 28883-89.

97 T.C. 534 (1991)

THE ANN JACKSON FAMILY FOUNDATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 12, 1991.

Attorney(s) appearing for the Case

Robert L. Miller and George R. Dirkes, for the petitioner.

Gordon L. Gidlund, Ann M. Murphy, and Cynthia K. Hustad, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined deficiencies in and additions to petitioner's Federal excise tax as follows:

                         First tier tax      Second tier tax       Additions to tax
      Year ending         sec. 4942(a)1        sec. 4942(b)       sec. 6651(a)(1)

        5/31/84              $36,627               ___          ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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