UNION GANADERA REGIONAL DE CHIHUAHUA, INC. v. COMMISSIONER

Docket No. 12521-98.

80 T.C.M. 723 (2000)

T.C. Memo. 2000-357

Union Ganadera Regional de Chihuahua, Inc. v. Commissioner.

United States Tax Court.

Filed November 16, 2000.


Attorney(s) appearing for the Case

Elizabeth A. Copeland and Stanley L. Blend, for the petitioner. Elizabeth A. Owen, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

Respondent made the following determinations, which petitioner contests:

Re: Federal Income Tax Deficiencies:

Year                                          Deficiency

1992 ......................................    $ 74,225
1993 ......................................      94,903

Re: Deficiencies For Withholding of Income Tax At Source and Additions...

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