Alron Engineering & Testing Corp. - Page 1
















                                 T.C. Memo. 2000-335                                  


                               UNITED STATES TAX COURT                                


                  ALRON ENGINEERING & TESTING CORP., Petitioner v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8272-99.                  Filed November 1, 2000.           

               Mark M. Camp, for petitioner.                                          
               Mark J. Miller and Christa A. Gruber, for respondent.                  

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GOLDBERG, Special Trial Judge:  Respondent determined                  
          deficiencies in petitioner’s Federal income tax of $3,618 and               
          $3,976 for the taxable years ended June 30, 1995, and June 30,              
          1996, respectively.  Unless otherwise indicated, section                    
          references are to the Internal Revenue Code in effect for the               
          years in issue.                                                             
               The sole issue in this case is whether petitioner is a                 






Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011