T.C. Memo. 2000-102 UNITED STATES TAX COURT NORMANDIE METAL FABRICATORS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2526-98. Filed March 27, 2000. Louis F. Brush, for petitioner. Halvor N. Adams III, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in petitioner’s Federal income tax and a penalty under section 6662 as follows:Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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