T.C. Memo. 1995-605 UNITED STATES TAX COURT UNITED CIRCUITS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20548-94. Filed December 26, 1995. Gino Pulito, for petitioner. John E. Budde, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COHEN, Judge: Respondent determined deficiencies of $68,587 and $33,638 in petitioner's 1989 and 1990 Federal income taxes, respectively, and accuracy related penalties of $9,386 and $55 under section 6662(a) for 1989 and 1990, respectively. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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