Haffner's Service Stations, Inc. - Page 1

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                                 T.C. Memo. 2002-38                                   


                               UNITED STATES TAX COURT                                


               HAFFNER’S SERVICE STATIONS, INC., Petitioner v.                        
               COMMISSIONER OF INTERNAL REVENUE, Respondent                           


          Docket No. 16408-97.               Filed February 11, 2002.                 


               Joseph G. Aronson and Rufino Fernandez, Jr., for                       
          petitioner.                                                                 
               William F. Halley and Richard E. Buchbinder, for respondent.           


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioner petitioned the Court to redetermine           
          respondent’s determination of deficiencies in its 1990, 1991, and           
          1992 Federal income taxes and negligence accuracy-related