T.C. Memo. 2000-114
UNITED STATES TAX COURT
VON EUW & L.J. NUNES TRUCKING, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17599-97. Filed March 31, 2000.
Lawrence T. Ullmann, for petitioner.
Peter C. Rock, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$111,114 in petitioner’s Federal income tax for the taxable year
ending March 31, 1995 (1994 taxable year). The issue for
decision is whether respondent abused his discretion by requiring
petitioner to change its method of accounting from the cash
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