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SCHMIDT BAKING CO. v. COMMISSIONER

Docket No. 10458-95.

107 T.C. 271 (1996)

SCHMIDT BAKING COMPANY, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 14, 1996.

Attorney(s) appearing for the Case

Theodore W. Hirsh, Andrea R. Macintosh, and Frances M. Angelos, for petitioners.

Clare J. Brooks, for respondent.

OPINION

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

        TYE                                      Deficiency

     12/26/87 ...................................    $6,982
     12/31/88 ...................................   193,182
     12/28/91 ...................................     2,873

After concessions...

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