DIESEL COUNTRY TRUCK STOP, INC. v. COMMISSIONER

Docket No. 5863-97.

80 T.C.M. 494 (2000)

T.C. Memo. 2000-317

Diesel Country Truck Stop, Inc. v. Commissioner.

United States Tax Court.

Filed October 6, 2000.


Attorney(s) appearing for the Case

Steve Khachatourian (an officer), for the petitioner. Dale A. Zusi, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

CHABOT, Judge:

Respondent determined a deficiency in corporate income tax and an accuracy-related penalty under section 6662(a)1 (negligence, etc., and substantial understatement of income tax) against petitioner for the fiscal year ending June 30, 1990, in the amounts of $337,339 and $67,468, respectively.

After concessions

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