T.C. Memo. 2004-45
UNITED STATES TAX COURT
CHIEF INDUSTRIES, INC. AND SUBSIDIARIES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2007-00. Filed March 2, 2004.
Gerald P. Laughlin, Kent O. Littlejohn, and Frank J. Reida,
for petitioner.
William R. Davis, Jr., for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioner seeks redetermination of
deficiencies in Federal income tax for the taxable years ended
June 30, 1996 and 1997, of $619,501 and $431,062, respectively.
The issues relate solely to respondent’s disallowance of a
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