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ARGO SALES CO. v. COMMISSIONER

Docket No. 16072-93.

105 T.C. 86 (1995)

ARGO SALES COMPANY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 2, 1995.

Attorney(s) appearing for the Case

Joseph D. DeSanto, for petitioner.

Jeffry J. Erney, for respondent.

OPINION

RAUM, Judge:

The Commissioner determined a deficiency in income tax of $75,761 for each of the years 1988, 1989, and 1990. The sole issue before us is whether a section 481(a)1 adjustment is subject to the section 1374 built-in gains tax.

Petitioner, an Ohio corporation, had its principal place of business in Wintersville, Ohio, at the time the petition in this...

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