TRINOVA CORP. & SUBS. v. COMMISSIONER

Docket No. 2931-94.

108 T.C. 68 (1997)

TRINOVA CORPORATION AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 27, 1997.


Attorney(s) appearing for the Case

Frederick E. Henry, Jeffrey M. O'Donnell, and Julie C. H. Walsh, for petitioner.

Nancy B. Herbert and Reid M. Huey, for respondent.


OPINION

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes and additions to tax:

                           Addition to tax
  Year     Deficiency        sec. 6661(a)

  1985      $117,988             ---
  1986    11,630,928          $1,429,687
  1987     4,924,255             ---
  1988       834,875      ...

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