T.C. Memo. 1997-499
UNITED STATES TAX COURT
BERGER CHEVROLET, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
TIMOTHY M. & HELEN L. PETTY, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 5882-96, 16336-96. Filed November 6, 1997.
Ray Foresman, for petitioners.
Elizabeth Patino, for respondent.
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined deficiencies in
petitioners' Federal income taxes as follows:
Petitioner Year Deficiency
Berger Chevrolet, Inc. 1990 $13,087
Timothy and Helen Petty 1987 21,908
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011