Erickson Post Acquisition, Inc. - Page 1

                                 T.C. Memo. 2003-218                                  


                               UNITED STATES TAX COURT                                


                   ERICKSON POST ACQUISITION, INC., Petitioner v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 8218-00.                Filed July 22, 2003.                

               Lee N. Johnson, for petitioner.                                        
               Reid M. Huey, for respondent.                                          


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               JACOBS, Judge: Respondent determined deficiencies in                   
          petitioner’s Federal income tax of $18,946 for 1996 and $1,719              
          for 1997.                                                                   
               The issue for decision is whether $175,000 petitioner                  
          received from Amoco Oil Co. (Amoco) in 1996 is deferred income              







Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011