STERRETT, Judge:
Respondent, on April 29, 1977, issued a statutory notice in which he determined a deficiency in petitioner's Federal corporate income tax return for its taxable year ended February 28, 1974, in the amount of $8,047.90. The narrow issue presented to the Court is whether the sole shareholder of a lessee corporation will be treated as "an individual entitled to the use of property" under section 543(a)(6), I.R.C. 1954.
FINDINGS OF FACT...
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