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GOLDEN BELT TEL. ASSOCIATION, INC. v. COMMISSIONER

Docket No. 21677-95.

108 T.C. 498 (1997)

GOLDEN BELT TELEPHONE ASSOCIATION, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 16, 1997.

Attorney(s) appearing for the Case

Raymond P. Wexler, Todd F. Maynes, James M. Caplinger, and Mark E. Caplinger, for petitioner.

Robin W. Denick, Elizabeth Purcell, and Robert M. Fowler, for respondent.

OPINION

RAUM, Judge:

The Commissioner determined deficiencies of $170,686, $164,484, and $90,241 in petitioner's Federal income taxes for 1991, 1992, and 1993, respectively. Petitioner, Golden Belt Telephone Association, Inc., has filed a motion for summary judgment. The facts are not in dispute; the Government "does not take issue with petitioner's statement of Uncontested Facts" set forth in petitioner...

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