DONLON I DEVELOPMENT CORPORATION v. COMMISSIONER

Docket No. 102-91.

66 T.C.M. 442 (1993)

T.C. Memo. 1993-374

Donlon I Development Corporation v. Commissioner.

United States Tax Court.

Filed August 23, 1993.


Attorney(s) appearing for the Case

Nancy L. Iredale and Thomas S. Wisialowski, for the petitioner. Ursula P. Gee and Gordon Gidlund, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's Federal income tax and additions to tax under sections 6653(a) and 66611 for its fiscal year ended September 30, 1987 (the 1987 tax year), in the amounts as follows:

                          Additions to Tax
             -----------------------------------------
                 Sec.          ...

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