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 realPage: 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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