Gustafson's Dairy, Inc. - Page 1

                                 T.C. Memo. 1997-519                                  

                               UNITED STATES TAX COURT                                

                       GUSTAFSON'S DAIRY, INC., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 24670-93.                Filed November 17, 1997.           

               John S. Ball and Beverly H. Furtick, for petitioner.                   
               Michael A. Pesavento and Benjamin A. DeLuna, for                       
                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               COLVIN, Judge:1  Respondent determined the following                   
          deficiencies in and additions to petitioner's Federal income                

          1 This case was previously assigned to Judge Edna G. Parker.                
          In Gustafson's Dairy, Inc. v. Commissioner, T.C. Memo. 1995-11,             
          she decided whether to shift the burden of proof to respondent              
          under sec. 534(a)(2).  Trial was held before Judge Parker.  She             
          died on Nov. 12, 1996, before deciding the case.  The Chief Judge           
          reassigned the case to this division of the Court.  We granted              
          petitioner's motion for a new trial, and a new trial was held.              

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011