T.C. Memo. 1996-130
UNITED STATES TAX COURT
MIDWEST INDUSTRIAL SUPPLY, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7828-94. Filed March 18, 1996.
Wayne R. Kaschak, for petitioner.
Anita A. Gill, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: Respondent has determined deficiencies,
additions, and an accuracy-related penalty with respect to
petitioner's Federal income taxes as follows:
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