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NICOLE ROSE CORP. v. COMMISSIONER

Docket No. 3328-00.

117 T.C. 328 (2001)

117 T.C. No. 27

NICOLE ROSE CORP., FORMERLY QUINTRON CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 28, 2001.

Attorney(s) appearing for the Case

Stanley C. Ruchelman, Harold L. Adrion, and Sandra Gale Behrle, for petitioner.

Lewis R. Mandel and Andrew J. Mandell, for respondent.

SWIFT, Judge:

For petitioner's taxable years ending January 31, 1992, 1993, and 1994, respondent determined deficiencies in petitioner's Federal income taxes and accuracy-related penalties as follows:

                      Accuracy-related penalty
  Year   Deficiency         sec. 6662(a)

  1992   $1,171,365           $234,273
  1993      684,700            136,940
  1994    4,559,237            911,847
...

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