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O.S.C. & ASSOCIATES, INC. v. COMMISSIONER

Docket No. 3522-95.

73 T.C.M. 3231 (1997)

T.C. Memo. 1997-300

O.S.C. & Associates, Inc. d.b.a. Olympic Screen Crafts v. Commissioner.

United States Tax Court.

Filed June 30, 1997.

Attorney(s) appearing for the Case

Daniel L. Casas, Diana T. Gendotti, and Sheila M. Riley, for the petitioner. Paul J. Krug and Virginia J. Coffre, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

By notice of deficiency dated December 5, 1994, respondent determined the following deficiencies and accuracy-related penalties:

Year                Deficiency   Penalty Sec. 6662(a)

1990 ............    $130,182          $ 26,036
1991 ............     544,877           108,975
1992 ............     413,649            82,730

Unless otherwise indicated...

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