United States Tax Court November 16, 1992, Docket No. 7406-91 (Auto Zapper & Towing, Inc.)

AUTO ZAPPER & TOWING, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Auto Zapper & Towing, Inc. Docket No. 7406-91 United States Tax Court T.C. Memo 1992-662; 1992 Tax Ct. Memo LEXIS 702; 64 T.C.M. (CCH) 1316; November 16, 1992, Filed *702 Decision will be entered under Rule 155. For Petitioner: Chester A. Swart. For Respondent: Mary Kimmel.