United States Tax Court November 9, 1977, Docket Nos. 2339-76, 2340-76 (Latham Park Manor, Inc. v. Commissioner)

lead-opinion

Featherston, Judge:

Respondent determined the following deficiencies in petitioners’ Federal income taxes and additions to the tax pursuant to section 6651(a)(1):1

Latham Park Manor, Inc. — docket No. 2339-76

Addition to tax

Year ended June 30— Deficiency sec. 6651(a)(1)

1969 .$7,812.87 $390.64

1970 .10,046.77 2,511.69

1972 .14,232.10 3,558.03

Lind,ley Park Manor, Inc. — docket No.