STOKELY USA, INC. v. COMMISSIONER

Docket No. 4385-91.

100 T.C. 439 (1993)

STOKELY USA, INC., FORMERLY OCONOMOWOC CANNING COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 24, 1993.


Attorney(s) appearing for the Case

Robert A. Schnur and Joseph A. Pickart, for petitioner.

James M. Klein and Nelson E. Shafer, for respondent.


OPINION

RUWE, Judge:

Respondent determined deficiencies in petitioner's corporate income tax as follows:

         TYE                                Deficiency

  Mar. 31, 1983 ................................ $62,931
  Mar. 31, 1984 ................................  75,201
  Mar. 31, 1985 ................................  74,037
  Mar. 31, 1986 ................................  11,106
   Total .......................

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