LEE ENGINEERING SUPPLY CO. v. COMMISSIONER

Docket No. 19267-90.

101 T.C. 189 (1993)

LEE ENGINEERING SUPPLY CO., INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 30, 1993.


Attorney(s) appearing for the Case

Robert L. Raymond, for petitioner.

P. Joseph Ineich, for respondent.


OPINION

HAMBLEN, Chief Judge:

This case was assigned to Special Trial Judge Francis J. Cantrel pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 The Court agrees with and adopts the opinion of the Special Trial Judge set forth below.

OPINION OF THE SPECIAL TRIAL JUDGE

CANTREL, Special Trial Judge:

By statutory notice of deficiency dated July 10, 1990, respondent determined deficiencies...

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