Opinion
10819-21
05-29-2024
PARKWAY GRAVEL, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan, Chief Judge.
Pursuant to the determination of the Court, as set forth in its Memorandum Findings of Fact and Opinion (T.C. Memo. 2024-59) dated May 21, 2024, it is
ORDERED and DECIDED that for the taxable year 2013 there is no deficiency in income tax and no penalty under I.R.C.§ 6662(a) due from petitioner.