T.C. Memo. 2001-197 UNITED STATES TAX COURT DAMRON AUTO PARTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5661-00. Filed July 30, 2001. Ronald J. Russo, for petitioner. William R. McCants, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: By notice dated February 17, 2000, respondent determined deficiencies and section 6651(a)(1) additions to petitioner’s Federal income taxes as follows: Sec. 6651(a)(1) Year Deficiency Addition 1993 $269,956 $63,464 1994 502,174 24,859 1995 482,736 --Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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