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H ENTERPRISES INTERNATIONAL, INC. v. COMMISSIONER

Docket No. 11478-93.

75 T.C.M. 1948 (1998)

T.C. Memo. 1998-97

H Enterprises International, Inc. v. Commissioner.

United States Tax Court.

Filed March 9, 1998.

Attorney(s) appearing for the Case

William L. Hippee, Jr., Minneapolis, Minn., and Edward J. Pluimer, for the petitioner. John Schmittdiel and Jonathon Decatorsmith, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

This is our second report in this case, the first also denominated H Enters. Intl., Inc., & Subs. v. Commissioner [Dec. 50,785], and appearing at 105 T.C. 71 (1995) (H Enterprises I). The only issues for decision concern the applicability of sections 246A1 and 265(a)(2) to the consolidated tax liability of petitioner. In H Enterprises...

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