T.C. Memo. 1999-183
UNITED STATES TAX COURT
MANN CONSTRUCTION CO., INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 27187-96. Filed June 3, 1999.
Richard Mann (an officer), for petitioner.
Shirley M. Francis, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined deficiencies of $32,199
and $13,464 in petitioner's Federal income tax for the tax years
ended July 31, 1992, and July 31, 1993, respectively.
All section references are to the Internal Revenue Code in
effect for the taxable years in issue, and all Rule references
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