MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge:
Petitioner petitioned the Court on February 26, 2002, to redetermine a $74,543 deficiency in its Federal income tax for its fiscal year ended May 31, 1997 (1997 taxable year), and a $18,583 addition thereto under section 6651(a)(1).
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.