Char-Lil Corp. v. Commissioner

CHAR-LIL CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Char-Lil Corp. v. Commissioner

Tax Ct. Dkt. No. 4084-97

United States Tax Court

T.C. Memo 1998-457; 1998 Tax Ct. Memo LEXIS 462; 76 T.C.M. (CCH) 1082; T.C.M. (RIA) 98457;

December 30, 1998, Filed

Decision will be entered under Rule 155.

Ann L. Darnold, for respondent.

Charles Norman Woodward, for petitioner.

WHALEN, JUDGE.

WHALEN

MEMORANDUM FINDINGS OF FACT AND OPINION

WHALEN, JUDGE: Respondent determined the following deficiencies in and additions to petitioner's income tax:

Additions to Tax

Year

Deficiency

Sec. 6651(a)(1)

Sec.…