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FAIRFIELD TELEVISION ENTERPRISES, INC. v. COMMISSIONER

Docket No. 26372-90.

64 T.C.M. 544 (1992)

T.C. Memo. 1992-475.

Fairfield Television Enterprises, Inc., Steven L. Winn, Tax Matters Person, and The Beckley Group, Inc., Successor in Interest to Fairfield Television Enterprises, Inc., Steven L. Winn, Tax Matters Person v. Commissioner.

United States Tax Court.

Filed August 19, 1992.

Attorney(s) appearing for the Case

John P. Barrie, 101 S. Hanley Rd., St. Louis, Mo., for the petitioner. Donald L. Wells and Richard A. Witkowski, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined adjustments of $2,242,948 and $2,369,697 to the subchapter S items reported by Fairfield Television Enterprises, Inc.,1 an S corporation, for 1985 and 1986, respectively. After concessions, the issue remaining for decision is whether petitioner is entitled to deduct from gross income additions to a reserve for guaranteed debt obligations under section...

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