MOODY v. COMMISSIONER

Docket Nos. 2566-88, 1659-89.

69 T.C.M. 2517 (1995)

T.C. Memo. 1995-195

Shearn Moody, Jr. v. Commissioner.

United States Tax Court.

Filed May 2, 1995.


Attorney(s) appearing for the Case

William R. Cousins III, Joel N. Crouch, and Charles M. Meadows, Jr., for the petitioner. Melanie R. Urban and David E. Whitcomb, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By timely notices of deficiency, respondent determined deficiencies in excise taxes pursuant to section 4941(a) and (b) and section 4945(a) and (b), plus additions to tax under section 6684,1 as follows:

Docket No. 2566-88:

Year                       Excise Tax Deficiency

Dec. 31, 1983 ..........        $   38,600
Dec. 31, 1984 ......

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