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PAL INTERNATIONAL CORPORATION v. COMMISSIONER

Docket No. 17366-88.

65 T.C.M. 1903 (1993)

T.C. Memo. 1993-53

Pal International Corporation v. Commissioner.

United States Tax Court.

Filed February 17, 1993.

Attorney(s) appearing for the Case

James Benham, 1144 E. Jefferson St., Phoenix, Ariz., for the petitioner. S. Mark Barnes, for the respondent.

Memorandum Findings of Fact and Opinion

WHALEN, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1984 of $56,939. Respondent also determined that petitioner was liable for the following additions to tax for its 1986 taxable year:

Sec. 6653(a)(1)    Sec. 6653(a)(2)    Sec. 6661

    $1,575        50 percent of the    $7,874
                  interest due on
                  $31,496

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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