Jack A. Upchurch - Page 14

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          (1951), and Columbia River Orchards, Inc. v. Commissioner, 15               
          T.C. 253 (1950), involved situations where the Commissioner                 
          actually determined deficiencies for the wrong taxable years.  In           
          Century Data Sys. Inc. and Atlas Oil, the Commissioner used                 
          fiscal years instead of the appropriate calendar years to                   
          calculate the deficiency.  Similarly, in Columbia River Orchards,           
          the deficiency was calculated and asserted for a short calendar             
          year because the Commissioner had incorrectly believed the                  
          corporate taxpayer had liquidated.  In these cases, the                     
          deficiency calculations “necessarily omitted items of income and            
          deduction of the correct taxable year and * * *[or had] included            
          other items which properly belong in another taxable year.”                 
          Century Data Sys. Inc. v. Commissioner, supra at 534-535.                   
               In the case before us, respondent made calculations and                
          determined a deficiency for the correct taxable year, calendar              
          year 1996.  The distinguishable facts in Century Data Sys. Inc.,            
          Atlas Oil, and Columbia River Orchards do not require us to reach           
          the same result we reached in those cases as petitioner would               
               We are likewise not persuaded by petitioner’s reliance on              
          comments made in Burford v. Commissioner, 76 T.C. 96 (1981),                
          affd. without published opinion 786 F.2d 1151 (4th Cir. 1986),              
          and Sanderling, Inc. v. Commissioner, 571 F.2d 174 (3d Cir.                 

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