T.C. Memo. 2003-250
UNITED STATES TAX COURT
ADVANCED DELIVERY AND CHEMICAL SYSTEMS NEVADA, INC., Petitioner
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8852-00. Filed August 20, 2003.
Donald P. Lan, Jr., for petitioner.
Candace M. Williams, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in
petitioner’s Federal income taxes for petitioner’s short taxable
year beginning October 8 and ending December 31, 1996, and for
petitioner’s short taxable year beginning January 1 and ending
October 10, 1997, as follows:
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