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...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
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