1. Home
  2. Browse Decisions
  3. T.C.
  4. 108 T.C.
  5. 108 T.C. 147 (1997)
 

ASAT, INC. v. COMMISSIONER

Docket No. 3173-95.

108 T.C. 147 (1997)

ASAT, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 31, 1997.

Attorney(s) appearing for the Case

James E. Merritt, Linda A. Arnsbarger, and Thomas H. Steele, for petitioner.1

Mary E. Wynne, Michael F. Steiner, and Grace L. Perez-Navarro, for respondent.

VASQUEZ, Judge:

Respondent determined a deficiency in petitioner's Federal income tax in the amount of $407,592 and an accuracy-related penalty under section 6662(a)2 of $81,518 for its taxable year ending April 30, 1991. Although respondent gave alternative grounds for each adjustment in the notice of deficiency, her first ground in regard to petitioner's cost of goods sold and net operating loss was section 6038A(e)(3), which...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases