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SOUTHERN BOILER SALES & SERVICE, INC. v. COMMISSIONER

Docket No. 18272-93.

71 T.C.M. 1729 (1996)

T.C. Memo. 1996-13

Southern Boiler Sales & Service, Inc. v. Commissioner.

United States Tax Court.

Filed January 22, 1996.

Attorney(s) appearing for the Case

Mathew E. Bates, Greensboro, N.C., for the petitioner. Amy Dyar Seals, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge:

Respondent determined deficiencies in petitioner's corporate Federal income tax and an addition to tax and penalty as follows:

                                                         Additions to Tax   Penalty
Taxable Year                                             ----------------   ---------
Ending                                       Deficiency ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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