T.C. Memo. 2007-272 UNITED STATES TAX COURT VITAMIN VILLAGE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8745-02. Filed September 12, 2007. Daniel L. Reeves (officer), for petitioner. Wesley F. McNamara, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined deficiencies in petitioner’s Federal corporate income tax for the fiscal years ending (FYE) June 30, 1995 and 1996 (fiscal years at issue), of $562,967 and $502,786, respectively.1 1 Unless otherwise indicated, all section references are to (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007