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UNIVERSAL MANUFACTURING COMPANY, INC. v. COMMISSIONER

Docket No. 22791-88.

68 T.C.M. 305 (1994)

T.C. Memo. 1994-367

Universal Manufacturing Company, Inc. and Subsidiaries (Successor by Merger of WNC Corporation) v. Commissioner.

United States Tax Court.

Filed August 2, 1994.

Attorney(s) appearing for the Case

Steven S. Brown, Leigh D. Roadman, and Daniel T. Hartnett, for the petitioner. Judy Jacobs Miller, for the respondent.

Memorandum Findings of Fact and Opinion

WHALEN, Judge:

Respondent determined that petitioner is liable for deficiencies in its income tax and for accumulated earnings taxes as follows:

                                        Accmulated
    Year Ended             Income Tax   Earnings Tax

September 30, 1984 .....   $2,617,076    $2,113,056
September 30, 1985 .....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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