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BEMIDJI DISTRIBUTING CO., INC. v. COMMISSIONER

Docket Nos. 7186-99, 7264-99.

82 T.C.M. 677 (2001)

T.C. Memo. 2001-260

Bemidji Distributing Co., Inc. v. Commissioner. Cortland F. Langdon and Jean M. Langdon v. Commissioner.

United States Tax Court.

Filed October 1, 2001.

Attorney(s) appearing for the Case

Garry A. Pearson and Jon J. Jensen, for the petitioners. Blaine C. Holiday, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

In separate notices of deficiency,1 respondent determined deficiencies in petitioners' income taxes as follows:

      Petitioner                                       Docket No.    Year     Deficiency

   Bemidji Distributing Co. (BDC) ....................  7186-99     2/28/93   $408,000
   Cortland F. and Jean M. Langdon (the Langdons...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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