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CUSTOM CHROME, INC. v. COMMISSIONER

Docket No. 5530-96.

76 T.C.M. 386 (1998)

T.C. Memo. 1998-317

Custom Chrome, Inc. and Subsidiaries v. Commissioner.

United States Tax Court.

Filed September 2, 1998.

Attorney(s) appearing for the Case

James J. Kelly, Jr. (an officer), Morgan Hill, Calif., and Harry J.Kaplan, for the petitioner. Lloyd T. Silberzweig, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

For the years in issue, respondent determined deficiencies in and penalties to petitioner Custom Chrome, Inc.'s and its consolidated subsidiaries' Federal income taxes as follows:

                                                   Accuracy-Related Penalty
Tax Year Ending                       Deficiency         Sec...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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