Hardware Plus v. Commissioner

UNITED STATES TAX COURT HARDWARE PLUS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hardware Plus v. Commissioner

Docket No. 8690-92

United States Tax Court

T.C. Memo 1994-250; 1994 Tax Ct. Memo LEXIS 251; 67 T.C.M. (CCH) 3045;

June 2, 1994, Filed

For petitioner: Arthur H. McQueen, Jr.

For Respondent: John W. Sheffield III.

PATE

PATE

MEMORANDUM FINDINGS OF FACT AND OPINION

PATE, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1

Respondent determined deficiencies in petitioner's 1988 and 1989 Federal corporate…