Alacare Home Health Services, Inc. - Page 1
















                                 T.C. Memo. 2001-149                                  


                               UNITED STATES TAX COURT                                


                  ALACARE HOME HEALTH SERVICES, INC., Petitioner v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 9566-99.                     Filed June 22, 2001.           

               Robert C. Walthall, for petitioner.                                    
               Marshall R. Jones, for respondent.                                     



                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioner’s Federal income tax of $136,895 for 1995 and $58,726            
          for 1996 and accuracy-related penalties under section 6662(a) of            
          $27,379 for 1995 and $11,745 for 1996.                                      









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