United States Tax Court November 15, 1982, Docket No. 12801-81 (Lastarmco, Inc. v. Comm'r)

OPINION

Dawson, Judge:

Respondent determined deficiencies in petitioner’s Federal income taxes for the fiscal years ended June 30,1972, and June 30,1975, in the amounts of $9,882 and $8,245, respectively.

This case was submitted fully stipulated pursuant to Rule 122.1 The stipulation of facts and attached exhibits are incorporated herein by reference.