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WESTPAC PACIFIC FOODS v. COMMISSIONER

Docket No. 12400-99.

82 T.C.M. 175 (2001)

T.C. Memo. 2001-175

Westpac Pacific Foods, Save Mart, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed July 16, 2001.

Attorney(s) appearing for the Case

Andrew A. Bassak and Alvin T. Levitt, San Francisco, California, for the petitioner. Andrew R. Moore and Lloyd T. Silberzweig, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

By way of separate notices of final partnership administrative adjustment, respondent determined that Westpac Pacific Foods (Westpac) failed to report $5,572,538 and $4,922,945 of gross income for taxable years 1990 and 1991, respectively. The sole matter for decision is whether certain upfront payments that Westpac received in consideration of entering various purchasing contracts constitute income...

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