Gold Bar, Incorporated - Page 1
















                                  T.C. Memo. 2000-211                                   


                                UNITED STATES TAX COURT                                 


                             GOLD BAR, INCORPORATED D/B/A                               
                     All AMERICAN TRUCKING COMPANY, Petitioner v.                       
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       


               Docket No. 10356-98.                    Filed July 10, 2000.             

               B. Gray Gibbs, for petitioner.                                           
               Monica J. Miller and Randall Pooler, for respondent.                     


                       MEMORANDUM FINDINGS OF FACT AND OPINION                          
               GERBER, Judge:  In a notice of deficiency addressed to                   
          petitioner, respondent determined deficiencies and penalties as               
          follows:                                                                      
          Penalty                                                                       
                   Year     Deficiency       Section 6663                              
                    1993       $8,798          $6,599                                   
                    1994       34,661          25,996                                   
                    1995       38,206          28,655                                   






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