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LUMBER CITY CORPORATION v. COMMISSIONER

Docket No. 16056-93.

71 T.C.M. 2710 (1996)

T.C. Memo. 1996-171

Lumber City Corporation, f.k.a. Neiman-Reed Lumber and Supply Company, Inc. v. Commissioner.

United States Tax Court.

Filed April 10, 1996.

Attorney(s) appearing for the Case

Michael T. Anderson, Robert M. Jason, Kevin O'Hara, Irvine, Calif., and Thomas A. Greco, for the petitioner. Donna F. Herbert and Mark A. Weiner, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined the following deficiencies in, additions to, and accuracy-related penalties on petitioner's Federal income tax:

                                                                          Additions to Tax
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