T.C. Memo. 1996-13
UNITED STATES TAX COURT
SOUTHERN BOILER SALES & SERVICE, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18272-93. Filed January 22, 1996.
Mathew E. Bates, for petitioner.
Amy Dyar Seals, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in
petitioner's corporate Federal income tax and an addition to tax
and penalty as follows:
Taxable Year Addition to Tax Penalty
Ending Deficiency Sec. 6653(a) Sec. 6662
7-31-89 $12,363 $618 --
7-31-90 21,571 -- $4,314
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