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MEDIAWORKS, INC. v. COMMISSIONER

Docket No. 1466-03.

88 T.C.M. 73 (2004)

T.C. Memo. 2004-177

Mediaworks, Inc. v. Commissioner.

United States Tax Court.

July 28, 2004.

Attorney(s) appearing for the Case

Michael J. Schiff and Mark D. Pastor,1 for petitioner.

Jonathan H. Sloat, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioner petitioned the Court to redetermine respondent's determinations as to its taxable years ended August 31, 1998 and 1999. Respondent determined that petitioner is liable for deficiencies of $65,772 and $53,459, respectively. Respondent determined that petitioner is liable for section 6662(a) accuracy-related penalties of $13,154.40 and $10,691.80, respectively.

Following the parties' concessions...

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