EPCO, Inc. v. Commissioner

EPCO, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

EPCO, Inc. v. Commissioner

Docket No. 25248-93

United States Tax Court

T.C. Memo 1995-249; 1995 Tax Ct. Memo LEXIS 251; 69 T.C.M. (CCH) 2829; T.C.M. (RIA) 95249;

June 12, 1995, Filed

Decision will be entered for respondent

For petitioner: Juan D. Keller, Paul P. Weil, and Philip B. Wright.

For respondent: James A. Kutten

GOLDBERG

GOLDBERG

MEMORANDUM FINDINGS OF FACT AND OPINION

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