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SHEA HOMES, INC. & SUBS. v. COMMISSIONER

Docket Nos. 29271-09, 1400-10, 1401-10.

142 T.C. 60 (2014)

SHEA HOMES, INC. AND SUBSIDIARIES, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 12, 2014.

Attorney(s) appearing for the Case

Gerald A. Kafka , Rita A. Cavanagh , Chad D. Nardiello , and Sean M. Akins , for petitioners.

Melissa D. Lang , Allan E. Lang , David Rakonitz , and Nicholas D. Doukas , for respondent.

These consolidated cases are before the Court on a petition for redetermination of deficiencies in income tax respondent determined for petitioner Shea Homes, Inc., and Subsidiaries' 2004 and 2005 tax years; a petition for review of notices of final partnership administrative adjustment respondent...

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