Thor Energy Resources and Subsidiaries - Page 1

Legal Research Home > US Tax Court > 1995 > Thor Energy Resources and Subsidiaries - Page 1

          T.C. Memo. 1995-505                                                         


                                                                                     
                               UNITED STATES TAX COURT                                


                THOR ENERGY RESOURCES AND SUBSIDIARIES, Petitioner v.                 
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 23161-92.             Filed October 23, 1995.               


               Salvador E. Rodriguez, for petitioner.                                 
               Dennis M. Kelly, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               CLAPP, Judge:  Respondent determined a deficiency in                   
          petitioner's Federal corporate income tax for the year ended                
          January 31, 1989, in the amount of $25,633.