KROGER COMPANY v. COMMISSIONER

Docket No. 3358-94.

73 T.C.M. 1637 (1997)

T.C. Memo. 1997-2

The Kroger Company and Subsidiaries v. Commissioner.

United States Tax Court.

Filed January 2, 1997.


Attorney(s) appearing for the Case

Frederick H. Robinson, Craig D. Miller, Patricia M. Lacey, and Gary R. Vogel, Washington, D.C., for the petitioner. Reid M. Huey, Nancy B. Herbert, Robert J. Kastl, Jennifer H. Decker, James E. Kagy, Timothy S. Sinnott, and Richard G. Goldman, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

Respondent has determined deficiencies in petitioner's Federal income tax liabilities for the years 1984, 1985, and 1986 in the amounts of $7,152,527, $1,772,936, and $1,668,392, respectively. The parties have reached agreement on certain issues, and the only issue remaining for our consideration is the soundness of certain of petitioner's accounting systems that allow for the accrual of an estimate...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases