T.C. Memo. 2000-233 UNITED STATES TAX COURT VANDRA BROS. CONSTRUCTION CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15483-96. Filed August 2, 2000. Michael J. Occhionero, for petitioner. Joseph P. Grant, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GALE, Judge: Respondent determined a deficiency of $405,017, and an accuracy-related penalty under section 6662(a) in the amount of $81,003.40, for petitioner’s 1992 taxable year. Unless otherwise noted, all section references are to the Internal Revenue Code in effect for the year in issue.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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