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FLYING TIGERS OIL CO. v. COMMISSIONER

Docket No. 11843-88.

92 T.C. 1261 (1989)

FLYING TIGERS OIL CO., INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 13, 1989.

Attorney(s) appearing for the Case

Elizabeth Reyes (an officer), for the petitioner.

Robert P. Crowther, for the respondent.

OPINION

PARR, Judge:

This case is currently before us on respondent's motion to prohibit the introduction of documents pursuant to section 9821 filed May 2, 1989.

For purposes of this case we find petitioner was an Arizona corporation when it filed its petition. On April 1, 1985, petitioner filed a 1984 U.S. Short-Form Corporate Income Tax Return, Form 1120-A. On the return, petitioner reported no gross receipts...

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