SAN FRANCISCO WESCO POLYMERS, INC. v. COMMISSIONER

Docket No. 7750-98.

77 T.C.M. 1945 (1999)

T.C. Memo. 1999-146

San Francisco Wesco Polymers, Inc. v. Commissioner.

United States Tax Court.

Filed April 30, 1999.


Attorney(s) appearing for the Case

Donald L. Feurzeig, San Francisco, Calif., for the petitioner. Laurel M. Robinson, for the respondent.


MEMORANDUM OPINION

NIMS, Judge:

This matter is before the Court on petitioner's motion for partial summary judgment under Rule 121. Unless otherwise indicated, all section references are to sections of the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.

Respondent determined the following deficiencies and accuracy-related penalties with respect to the Federal income...

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