Ward AG Products, Inc. - Page 1

                                 T.C. Memo. 1998-84                                   


                               UNITED STATES TAX COURT                                


                        WARD AG PRODUCTS, INC., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4508-95.             Filed February 26, 1998.               


               Frank R. Keasler, Jr., for petitioner.                                 
               William R. McCants, for respondent.                                    


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioner's income tax of $173,261 for its taxable year ending             
          October 31, 1990, and $123,873 for its taxable year ending                  
          October 31, 1992.1                                                          

               1 Respondent determined that petitioner must use the accrual           
                                                             (continued...)           




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