T.C. Memo. 2001-176
UNITED STATES TAX COURT
PINE CREEK FARMS, LTD., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16033-99. Filed July 17, 2001.
Bob A. Goldman, for petitioner.
James E. Schacht and Christa A. Gruber, for respondent.
MEMORANDUM OPINION
PAJAK, Special Trial Judge: Respondent determined a
deficiency in petitioner's Federal income tax for the fiscal year
ending February 28, 1995, in the amount of $1,576 and a section
6662(a) penalty in the amount of $315.20. Unless otherwise
indicated, section references are to the Internal Revenue Code in
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