Diesel Country Truck Stop, Inc. - Page 1
















                                 T.C. Memo. 2000-317                                  


                               UNITED STATES TAX COURT                                


                   DIESEL COUNTRY TRUCK STOP, INC., Petitioner v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5863-97.                   Filed October 6, 2000.           


                    P operated a truck stop that sold diesel fuel and                 
               engaged in several other business activities.                          
                    1. Held:  P underreported its income from the sale of             
               diesel fuel.  Amounts determined.                                      
                    2. Held, further, P’s disputed deductions for                     
               automobile and rental expenses are disallowed.  Burden of              
               proof.                                                                 
                    3. Held, further, P is liable for an accuracy-related             
               penalty under sec. 6662(a), I.R.C. 1986, negligence, etc.              


               Steve Khachatourian (an officer), for petitioner.                      
               Dale A. Zusi, for respondent.                                          







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