T.C. Memo. 1998-302
UNITED STATES TAX COURT
NEAL T. BAKER ENTERPRISES, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20372-95. Filed August 19, 1998.
John K. Mirau, for petitioner.
Lisa Kuo, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined a deficiency in
petitioner's Federal income tax for the tax year ended March 31,
1990 (1989 taxable year), in the amount of $145,794.
This case involves the question of whether petitioner may
defer recognition of gain from the disposition of certain real
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