T.C. Memo. 1999-211
UNITED STATES TAX COURT
EBERL'S CLAIM SERVICE, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12385-97. Filed June 25, 1999.
John D. Moats, for petitioner.
David J. Mungo, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined deficiencies in
petitioner's Federal income tax and penalties as follows:
Penalty
FY1 Deficiency Sec. 6662(d)
1992 $1,374,783 $274,957
1993 637,712 127,542
1 Petitioner's 1992 fiscal year ended on May 31, 1993, and
its 1993 fiscal year ended on May 31, 1994.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011