EURAMCO ASSOCIATES, INC. v. COMMISSIONER

Docket No. 9593-88.

61 T.C.M. 1765 (1991)

T.C. Memo. 1991-39

Euramco Associates, Inc., Frank C. Petrulis, Tax Matters Person v. Commissioner.

United States Tax Court.

Filed February 4, 1991.


Attorney(s) appearing for the Case

Frank C. Petrulis, pro se. Jerome F. Warner, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined adjustments of $17,721 to the 1984 S Corporation return filed by Euramco Associates, Inc. (Euramco).

After concessions, the issues for decision are: (1) Whether respondent's Notice of Final "S" Corporation Administrative Adjustment was timely mailed; and if so, then, (2) whether Euramco properly claimed unreported fees and expenses as a bad debt; (3) whether Euramco properly...

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