HAFFNER'S SERVICE STATIONS, INC. v. COMMISSIONER

Docket No. 16408-97.

83 T.C.M. 1211 (2002)

T.C. Memo. 2002-38

Haffner's Service Stations, Inc. v. Commissioner.

United States Tax Court.

Filed February 11, 2002.


Attorney(s) appearing for the Case

Joseph G. Aronson and Rufino Fernandez, Jr., for the petitioner.

William F. Halley and Richard E. Buchbinder, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioner petitioned the Court to redetermine respondent's determination of deficiencies in its 1990, 1991, and 1992 Federal income taxes and negligence accuracy-related penalties under section 6662(a).1 For the respective years, respondent determined deficiencies of $877,861, $495,884, and $300,438 and accuracy-related penalties of $138,952, $69,965, and $33,423.

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