MEMORANDUM OPINION
RUWE, Judge:
Respondent determined a deficiency of $43,564 in petitioners' 1992 Federal income tax. The sole issue for decision is whether respondent may employ the doctrine of substantial compliance in order to treat petitioners' S corporation as having made a valid election under section 1368(e)(3)(A).
Background
The parties submitted this case fully stipulated pursuant to Rule 122...
Let's get started
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.
