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LEVE v. COMMISSIONER

Docket No. 10157-81, 1531-82.

49 T.C.M. 1575 (1985)

T.C. Memo. 1985-255

Aaron J. Leve v. Commissioner.

United States Tax Court.

Filed May 29, 1985.

Attorney(s) appearing for the Case

M. Owen Mohler, 130 East Washington St., Indianapolis, Ind., for the petitioner. Elsie Hall, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for 1977 and 1978 in the amounts of $18,052.28 and $17,347.32, respectively. For the most part,1 the deficiencies resulted from respondent's determination that Turtle Island Enterprises, Inc., a corporation in which petitioner was the sole shareholder, was not an "electing small business corporation as...

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