EASTERN STATES CASUALTY AGENCY, INC. v. COMMISSIONER

Docket No. 3497-90.

96 T.C. 773 (1991)

EASTERN STATES CASUALTY AGENCY, INC., WILMA SMITH, TAX MATTERS PERSON, PETITIONER v. COMMISSIONER OF INTERNAL REVUNUE, RESPONDENT

United States Tax Court.

Filed June 4, 1991.


Attorney(s) appearing for the Case

David M. Kuchinos, for the petitioner.

Keith C. Troxell, for the respondent.


OPINION

NIMS, Chief Judge:

This case is before the Court on petitioner's motion to dismiss for lack of jurisdiction. The issue for decision is whether an S corporation with four shareholders is excepted from the unified audit and litigation procedures contained in section 6241 et seq. (Unless otherwise indicated, section references are to the Internal Revenue Code as in effect for the year in issue.)

Background

In a notice...

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