T.C. Memo. 2001-42
UNITED STATES TAX COURT
A.J. CONCRETE PUMPING, INC., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20217-98. Filed February 23, 2001.
James L. McDonald, Sr., for petitioner.
Larry D. Anderson, for respondent.
MEMORANDUM OPINION
GERBER, Judge: Respondent determined deficiencies in
petitioner’s Federal income tax and section 66621 accuracy-
related penalties as follows:
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the taxable periods under
consideration, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
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