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H&A INTERNATIONAL JEWELRY, LTD. v. COMMISSIONER

Docket No. 156-95.

74 T.C.M. 915 (1997)

T.C. Memo. 1997-467

H&A International Jewelry, Ltd. v. Commissioner.

United States Tax Court.

Filed October 14, 1997.

Attorney(s) appearing for the Case

David D. Aughtry, Atlanta, Ga., and Lisa M. Lawson, for the petitioner. Eric Jorgensen, for the respondent.

MEMORANDUM OPINION

PARR, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax:

Year                                 Deficiency

1989 .............................    $  5,107
1990 .............................       4,632
1991 .............................     159,932
1992 .............................      79,454

All section references are to the Internal Revenue Code in effect...

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