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
respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge:1 Respondent determined the following
deficiencies in and additions to petitioner's Federal income
taxes:
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.
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