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ROCKY MOUNTAIN ASSOCIATES INTERN., INC. v. COMMISSIONER

Docket No. 44562-85.

90 T.C. 1231 (1988)

ROCKY MOUNTAIN ASSOCIATES INTERNATIONAL, INC., AND ROCKY MOUNTAIN ASSOCIATES EXPORT, INC., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 21, 1988.

Attorney(s) appearing for the Case

Robert Shaiman, for the petitioners.

Barbara E. Horan, for the respondent.

NIMS, Chief Judge:

Respondent determined a deficiency in Federal corporate income tax of petitioner Rocky Mountain Associates International, Inc., for the taxable year ended December 31, 1980, in the amount of $82,980, and a deficiency in Federal corporate income tax of petitioner Rocky Mountain Associates Export, Inc., for the taxable year ended October 31, 1980, in the amount of $166,059. The issues for determination in this case are: (1) Whether Rocky Mountain...

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