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CRONIN v. COMMISSIONER

Docket No. 18408-97.

77 T.C.M. 1293 (1999)

T.C. Memo. 1999-22

Jerome B. Cronin and Staci L. Cronin v. Commissioner.

United States Tax Court.

Filed January 29, 1999.

Attorney(s) appearing for the Case

Joseph Peck, for the petitioners. David S. Weiner, for the respondent.

MEMORANDUM OPINION

LARO, Judge:

Respondent determined deficiencies in petitioners Jerome B. and Staci L. Cronin's 1991 through 1994 Federal income tax in the amounts of $7,067, $28,415, $21,134, and $3,506, respectively. Respondent's determination was based on the disallowance of a basis step-up petitioner Mr. Cronin claimed with respect to stock of Impact Audio, Inc. (Impact). Impact is an S corporation in which...

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