CABINTAXI CORPORATION v. COMMISSIONER

Docket No. 27539-92.

68 T.C.M. 49 (1994)

T.C. Memo. 1994-316

Cabintaxi Corporation, f.k.a. Automated Transit, Inc., Robert W. Edler, Tax Matters Person v. Commissioner.

United States Tax Court.

Filed July 11, 1994.


Attorney(s) appearing for the Case

Robert W. Edler (tax matters person), pro se. Lisa C. Smith and Jonathan P. Decator, for the respondent.


Memorandum Findings of Facts and Opinion

NIMS, Judge:

By notices of final S corporation administrative adjustment (FSAA), respondent determined that the S corporation election by Cabintaxi Corporation (Cabintaxi) was invalid. Additionally, respondent determined a $17,177.17 adjustment to Cabintaxi's 1984 tax year and a $19,044.85 adjustment to its 1985 tax year. Both adjustments were the result of the disallowance of business expense deductions (pursuant...

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