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UNIBAND, INC. v. COMMISSIONER

Docket No. 4718-06.

140 T.C. 230 (2013)

140 T.C. No. 13

UNIBAND, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 22, 2013.

Attorney(s) appearing for the Case

Scott A. Taylor , for petitioner.

Jack Martin Forsberg , for respondent.

                                     CONTENTS

FINDINGS OF FACT ..........................................................     232

TMBCI and its corporations ................................................     233

Uniband, Inc. .............................................................     233

TMMC ......................................................................     236

The section 17 corporation ..................................................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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