1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 66 T.C.M.
  5. 66 T.C.M. 905 (1993)
 

GARRETT v. COMMISSIONER

Docket No. 9034-92.

66 T.C.M. 905 (1993)

T.C. Memo. 1993-453.

Garrett & Garrett, P.C. v. Commissioner.

United States Tax Court.

Filed September 28, 1993.

Attorney(s) appearing for the Case

William Allan Garrett and Joseph M. Garrett (officers), 700 Main St., Danville, Va., for the petitioner. John C. McDougal, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

By notice of deficiency dated March 9, 1992, respondent determined with regard to petitioner's 1988 corporate income tax a deficiency in the amount of $11,886.

After concessions,1 the sole issue for decision is whether petitioner has made a valid election to be an S corporation under section 1362 for the year...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases