TEXAS SPEED DISTRIBUTORS, INC. v. COMMISSIONER

Docket Nos. 27524-90, 27586-90.

66 T.C.M. 834 (1993)

T.C. Memo. 1993-446

Texas Speed Distributors, Inc. v. Commissioner. Wade W. Wiener and Linda L. Wiener v. Commissioner.

United States Tax Court.

Filed September 27, 1993.


Attorney(s) appearing for the Case

Bruce Locke and Larry W. Sherlock, 1200 Smith St., Houston, Tex., for the petitioners. Richard T. Cummings and Wanda M. Cohen, for the respondent.


Memorandum Findings of Fact and Opinion

BEGHE, Judge:

By separate statutory notices of deficiency dated October 12, 1990, respondent determined deficiencies in Federal income tax and additions to tax as follows:

                        Texas Speed Distributors, Inc.
                             Docket No. 27524-90

                                                          Additions to Tax
Tax Year Ended       ...

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