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.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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