MILLER & SONS DRYWALL, INC. v. COMMISSIONER

Dkt. No. 1241-03.

89 T.C.M. 1279 (2005)

T.C. Memo. 2005-114

Miller & Sons Drywall, Inc. v. Commissioner.

United States Tax Court.

May 19, 2005.


Attorney(s) appearing for the Case

Rodger G. Mohagen, for petitioner;

David W. Sorensen, for respondent.


MEMORANDUM OF FACT AND OPINION

GOEKE, Judge:

On January 6, 2003, respondent issued a notice of deficiency determining Federal income tax deficiencies for petitioner's tax years ended June 30, 1998, 1999, and 2000, of $82,686, $83,016, and $103,855, respectively. Among other things, respondent partially disallowed petitioner's deductions for compensation paid to its shareholder-employees of $204,577 in 1998...

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