T.C. Memo. 2000-112 UNITED STATES TAX COURT EARTHQUAKE SOUND CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17551-98. Filed March 30, 2000. Gregg M. Anderson, for petitioner. Margaret S. Rigg, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SWIFT, Judge: Respondent determined a deficiency of $4,760 in petitioner's corporate Federal income tax for 1993. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 Next
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