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GOLD BAR, INC. v. COMMISSIONER

Docket No. 10356-98.

80 T.C.M. 33 (2000)

T.C. Memo. 2000-211

Gold Bar, Incorporated d/b/a All American Trucking Company v. Commissioner.

United States Tax Court.

Filed July 10, 2000.

Attorney(s) appearing for the Case

B. Gray Gibbs, for the petitioner. Monica J. Miller and Randall Pooler, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

In a notice of deficiency addressed to petitioner, respondent determined deficiencies and penalties as follows:

                                         Penalty
                                       ------------
Year                      Deficiency   Section 6663

1993 ..................     $ 8,798      $ 6,599
1994 ..................      34,661       25...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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