T.C. Memo. 2004-219 UNITED STATES TAX COURT BEINER, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 14697-03. Filed September 28, 2004. Philip Garrett Panitz and Ryan D. Schaap, for petitioner. Jonathan H. Sloat and Leslie Vanderwalt, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Petitioner petitioned the Court to redetermine the following deficiencies in Federal income taxes and related section 6662(a) accuracy-related penalties:1 1 Section references, unless otherwise indicated, are to the applicable versions of the Internal Revenue Code (Code). Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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