T.C. Memo. 1999-346 UNITED STATES TAX COURT FLORIDA INDUSTRIES INVESTMENT CORPORATION AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18310-96. Filed October 19, 1999. Kenton V. Sands, for petitioners. Charles Baer, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CHIECHI, Judge: Respondent determined deficiencies in, additions under section 6651(a)(1)1 to, and accuracy-related 1All section references are to the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 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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