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.
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