JHK Enterprises, Inc., A California Corporation - Page 1
















                                 T.C. Memo. 2003-79                                   


                               UNITED STATES TAX COURT                                


           JHK ENTERPRISES, INC., A CALIFORNIA CORPORATION, Petitioner v.             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8511-00.              Filed March 18, 2003.                 


                    Held:  R’s determination that P is not entitled to                
               a deduction for an abandonment loss in tax year ended                  
               1995 is sustained.                                                     
                    Held, further, R’s determination that P is liable                 
               for an addition to tax under sec. 6651(a)(1), I.R.C.,                  
               for tax year ended 1995 is sustained.                                  


               Jack H. Kaufman, for petitioner.                                       
               Christine V. Olsen, for respondent.                                    











Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011