RICHARD HANSEN LAND, INC. v. COMMISSIONER

Docket Nos. 3582-91, 25324-91.

65 T.C.M. 2869 (1993)

T.C. Memo. 1993-248

Richard Hansen Land, Inc., A Montana Corporation v. Commissioner. John Kammerzell Farms, Inc., A Montana Corporation v. Commissioner.

United States Tax Court.

Filed June 2, 1993.


Attorney(s) appearing for the Case

Bradley E. Dugdale, P.O. Box 7152, Havre, Mont., Gersham Goldstein, and Jaime M. W. Sanders, for the petitioners. Peter R. Jarvis, for the petitioner in Docket No. 25324-91 only. Thomas E. Ritter, for the respondent.


Memorandum Opinion

TANNENWALD, Judge:

In these consolidated cases, respondent determined deficiencies in the Federal income taxes of Richard Hansen Land, Inc. (RHLI), and John Kammerzell Farms, Inc. (JKFI) (collectively referred to as petitioners), as follows:

            Richard Hansen Land, Inc.

Tax Year
 Ending                                 Deficiency

 2/28/86 ............................    $1,219.00
...

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