Midwest Generator Co. v. Commissioner

MIDWEST GENERATOR COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Midwest Generator Co. v. Commissioner

Docket Nos. 12064-81; 27843-86.

United States Tax Court

T.C. Memo 1988-50; 1988 Tax Ct. Memo LEXIS 49; 55 T.C.M. (CCH) 90; T.C.M. (RIA) 88050;

February 17, 1988.

Shelly B. Kulwin, for the petitioner.

Denis J. Conlon and G. Roger Markley, for the respondent.

CLAPP

MEMORANDUM FINDINGS OF FACT AND OPINION

CLAPP, Judge: Respondent determined deficiencies in petitioner's corporate income tax and additions to tax under section 6653(b) 1 as follows:

Additions to tax

Year

Deficiency

under…