MAINTENANCE PAINTING & CONSTRUCTION, INC. v. COMMISSIONER

Docket No. 4904-02.

86 T.C.M. 376 (2003)

T.C. Memo. 2003-270

Maintenance Painting & Construction, Inc. v. Commissioner.

United States Tax Court.

Filed September 17, 2003.


Attorney(s) appearing for the Case

Martin A. Grusin and James W. Surprise, for the petitioner.1

Rebecca Dance Harris, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

Petitioner petitioned the Court on February 26, 2002, to redetermine a $74,543 deficiency in its Federal income tax for its fiscal year ended May 31, 1997 (1997 taxable year), and a $18,583 addition thereto under section 6651(a)(1).2 The deficiency and addition to tax were reflected in a notice of deficiency issued to petitioner on November 30, 2001, and result from respondent...

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