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KAMINSKY, INC. v. COMMISSIONER

Docket No. 17214-88.

60 T.C.M. 740 (1990)

T.C. Memo. 1990-491

Kaminsky, Inc. v. Commissioner.

United States Tax Court.

Filed September 12, 1990.

Attorney(s) appearing for the Case

Kevin M. Hinkel and Joseph P. Alexander, 2112 East Ohio Bldg., Cleveland, Ohio, for the petitioner. Jack E. Prestrud, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency of $93,965 in petitioner's Federal income tax for 1982. The issue for decision is whether petitioner is liable for the accumulated earnings tax imposed by section 531.1

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation of facts and accompanying exhibits are incorporated herein by...

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