Vitamin Village, Inc. - Page 1















                                 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...)           





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