TRUCK & EQUIPMENT CORP. v. COMMISSIONER

Docket No. 18024-89.

98 T.C. 141 (1992)

TRUCK AND EQUIPMENT CORPORATION OF HARRISONBURG, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 6, 1992.


Attorney(s) appearing for the Case

Robert E. Falb and John S. Ross III, for petitioner.

Ruud L. DuVall, for respondent.


PARKER, Judge:

By statutory notice of deficiency dated May 17, 1989, respondent determined a deficiency in petitioner's Federal income taxes and additions to tax as follows:

                                               Additions to tax               

                                  Sec.               Sec.                  Sec.
      TYE     Deficiency      6653(a)(1)(A)...

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