T.C. Memo. 1997-309 UNITED STATES TAX COURT KAPS WAREHOUSE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5795-95. Filed July 3, 1997. D. James Manning, for petitioner. Virginia L. Hamilton, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION JACOBS, Judge: Respondent determined deficiencies in petitioner's Federal income taxes for its fiscal years ended March 31, 1991 and 1992, in the respective amounts of $82,691 and $94,695 and accuracy-related penalties for these years under section 6662(b)(2) in the respective amounts of $16,538 and $18,939.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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