T.C. Memo. 1997-467
UNITED STATES TAX COURT
H & A INTERNATIONAL JEWELRY, LTD., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 156-95. Filed October 14, 1997.
David D. Aughtry and Lisa M. Lawson, for petitioner.
Eric Jorgensen, for respondent.
MEMORANDUM OPINION
PARR, Judge: Respondent determined the following
deficiencies in petitioner's Federal income tax:
Year Deficiency
1989 $5,107
1990 4,632
1991 159,932
1992 79,454
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, unless otherwise
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