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.
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