DAMRON AUTO PARTS, INC. v. COMMISSIONER

Docket No. 5661-00.

82 T.C.M. 344 (2001)

T.C. Memo. 2001-197

Damron Auto Parts, Inc. v. Commissioner.

United States Tax Court.

Filed July 30, 2001.


Attorney(s) appearing for the Case

Ronald J. Russo, for the petitioner. William R. McCants, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notice dated February 17, 2000, respondent determined deficiencies and section 6651(a)(1) additions to petitioner's Federal income taxes as follows:

                                       Sec. 6651(a)(1)
     Year               Deficiency       Addition

     1993.............. $269,956          $63,464
     1994..............  502,174           24,859
...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases