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
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