T.C. Memo. 1998-7
UNITED STATES TAX COURT
EUGENE D. LANIER, INC., Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
EUGENE D. AND ERIE P. LANIER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 9146-93, 9171-93. Filed January 7, 1998.
Elmo J. Laborde, Jr., for petitioners.
Emile L. Hebert III and Linda J. Bourquin, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: In these consolidated cases, respondent
determined deficiencies in, and additions to, the Federal income
taxes of petitioners Eugene D. Lanier, Inc. (the Corporation) and
Eugene D. and Erie P. Lanier (the Laniers) for taxable year 1987
in the following amounts:
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