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G.B. DATA SYSTEMS, INC. v. COMMISSIONER

Docket No. 24958-97.

79 T.C.M. 1419 (2000)

T.C. Memo. 2000-29

G.B. Data Systems, Inc. v. Commissioner.

United States Tax Court.

Filed January 21, 2000.

Attorney(s) appearing for the Case

William E. Frantz, Atlanta, Ga., and John E. James, for the petitioner. Nancy C. McCurley, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined for the year ended January 31, 1994, a deficiency in petitioner's Federal income tax (tax) in the amount of $399,152 and an addition to tax under section 6651(a)(1)1 and an accuracy-related penalty under section 6662(a) in the amounts of $14,495 and $79,830, respectively.

The issues remaining for decision are:

(1) Is petitioner entitled...

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