T.C. Memo. 1996-218 UNITED STATES TAX COURT M.S. FOOD STORES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent FREDERICK MALCOLM SUTTON AND CAROLYN P. SUTTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 11631-93, 11632-93. Filed May 6, 1996. A. Rexford Willis III, for petitioners. James R. Rich, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PARKER, Judge: Respondent determined deficiencies in Federal corporate income taxes, additions to tax, and a penalty for petitioner M.S. Food Stores, Inc., as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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