APPLIED COMMUNICATIONS, INC. v. COMMISSIONER

Docket No. 5449-87.

57 T.C.M. 1473 (1989)

T.C. Memo. 1989-469

Applied Communications, Inc. v. Commissioner.

United States Tax Court.

Filed August 30, 1989.


Attorney(s) appearing for the Case

Paul J. Gardner, 8712 W. Dadge Rd., Omaha, Neb., James D. Sherrets, One Old Mill, 101 S. 108th Ave., Omaha, Neb., for the petitioners. Albert B. Kerkhove, for respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined deficiencies in petitioner's taxable years ending September 30, 1979, 1980, 1981, 1982, and 1983, in the amounts of $5,478, $137,356, $127,791, $546,314, and $344,376, respectively. The sole issue for our consideration is whether petitioner has established that respondent abused his discretion by determining that petitioner's method of accounting does not clearly reflect taxable...

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