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KRAATZ & CRAIG SURVEYING INC. v. COMMISSIONER

Docket No. 26152-08.

134 T.C. 167 (2010)

KRAATZ & CRAIG SURVEYING INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed April 13, 2010.

Attorney(s) appearing for the Case

Maurice W. Gerard , for petitioner.

Caroline R. Krivacka , for respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency of $9,762 in petitioner's Federal income tax for its tax year ending December 31, 2005. In the notice of deficiency, respondent determined that petitioner is a qualified personal service corporation under section 448 subject to a flat 35-percent income tax rate under section 11(b)(2).1 Whether petitioner is a qualified...

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