United States Tax Court.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge.
Respondent determined a deficiency of $7,506 in petitioner's 2002 Federal corporate income tax. The issue for decision is whether, during 2002, petitioner was a qualified personal service corporation as defined by section 448(d)(2).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts, the supplemental stipulation...
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.
