1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 73 T.C.M.
  5. 73 T.C.M. 2540 (1997)
 

SAINTE CLAIRE CORPORATION v. COMMISSIONER

Docket Nos. 5921-95, 5922-95.

73 T.C.M. 2540 (1997)

T.C. Memo. 1997-171

Sainte Claire Corporation, James F. Boccardo, Tax Matters Person v. Commissioner. Sainte Claire Corporation v. Commissioner.

United States Tax Court.

Filed April 7, 1997.

Attorney(s) appearing for the Case

Clarence J. Ferrari, Jr. and Lisa I. Caputo, San Jose, Calif., for the petitioners. Lavonne D. Lawson, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

By Notices of Final S Corporation Administrative Adjustment, respondent determined adjustments to the income of Sainte Claire Corporation (Sainte Claire), an S corporation, for the taxable years ended December 31, 1987 and 1988. Respondent also determined deficiencies in Sainte Claire's 1987 and 1988 Federal income tax in the amounts of $23,106 and $717,998...

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