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SOCIAL PSYCHOLOGICAL SERVICES, INC. v. COMMISSIONER

Docket No. 19319-92.

66 T.C.M. 1458 (1993)

T.C. Memo. 1993-565

Social Psychological Services, Inc. v. Commissioner.

United States Tax Court.

Filed November 30, 1993.

Attorney(s) appearing for the Case

Susan Jane Winters, 333 Arden Rd., Columbus, Ohio, for the petitioner. Donald K. Rogers, for the respondent.

Memorandum Opinion

GUSSIS, Special Trial Judge.

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rule of Practice and Procedure.

Respondent determined deficiencies in petitioner's Federal income tax for 1988 in the amount of $2,476 and for 1989 in the amount of $3,028...

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