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ANSAN TOOL AND MANUFACTURING COMPANY, INC. v. COMMISSIONER

Docket Nos. 28256-88, 2092-89.

63 T.C.M. 2212 (1992)

T.C. Memo. 1992-121

Ansan Tool and Manufacturing Company, Inc. v. Commissioner.

United States Tax Court.

Filed February 27, 1992.

Attorney(s) appearing for the Case

Julian L. Berman, S. Richard Fine, and Francis J. Emmons, 401 N. Michigan Ave., Chicago, Ill., for the petitioner. Marjory A. Gilbert and Jan Lamartine, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's Federal income tax and additions to tax as follows:

                                                            Addition to Tax
Taxable Year Ended                             Deficiency      Sec. 6661

  June 30, 1978 ............................   $ 21,191          n/a
  June 30, 1979 ..................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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