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TESCO DRIVEAWAY CO., INC. v. COMMISSIONER

Docket No. 10966-97.

82 T.C.M. 857 (2001)

T.C. Memo. 2001-294

Tesco Driveaway Co., Inc. v. Commissioner.

United States Tax Court.

Filed November 6, 2001.

Attorney(s) appearing for the Case

Charles E. Hammond, for the petitioner. Dennis R. Onnen, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge:

Respondent determined the following deficiencies, late-filing additions, and penalties with respect to petitioner's Federal income taxes:

                                                                      Accuracy-related
                                                   Additions to Tax       Penalty
TYE July 31                           Deficiency
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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