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RELIABLE STEEL FABRICATORS, INC. v. COMMISSIONER

Docket No. 7687-93.

69 T.C.M. 3051 (1995)

T.C. Memo. 1995-293

Reliable Steel Fabricators, Inc. v. Commissioner.

United States Tax Court.

Filed June 28, 1995.

Attorney(s) appearing for the Case

J. Patrick Quinn, Olympia, Wash., for the petitioner. Robert S. Scarbrough, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for petitioner's taxable year beginning April 1, 1989, and ending December 31, 1989, in the amount of $19,987.

The issue for decision is whether petitioner is liable for built-in gains tax under section 13741 and eligible for the corresponding deduction...

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