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MASCHMEYER'S NURSERY, INC. v. COMMISSIONER

Docket No. 22315-94.

71 T.C.M. 2188 (1996)

T.C. Memo. 1996-78

Maschmeyer's Nursery, Inc. v. Commissioner.

United States Tax Court.

Filed February 26, 1996.

Attorney(s) appearing for the Case

F. Pen Cosby, Indianapolis, Ind., for the petitioner.

Ronald T. Jordan, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

This case is before the Court on the petition of Maschmeyer's Nursery, Inc., to redetermine deficiencies and accuracy-related penalties determined by respondent as follows:

                                  Penalty
                                ------------
Year               Deficiency   Sec. 6662(a)

1989...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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