GOOD FORTUNE SHIPPING SA v. COMMISSIONER

Docket No. 25327-12.

148 T.C. 262 (2017)

148 T.C. No. 10

GOOD FORTUNE SHIPPING SA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 28, 2017.


Attorney(s) appearing for the Case

Stephen P. Flott and Joseph G. Siegmann , for petitioner.

Lisa M. Rodriguez , Carmen N. Presinal-Roberts , and Patricia Young Taylor , for respondent.


OPINION

This case is before us on respondent's motion for summary judgment (respondent's motion) and petitioner's motion for partial summary judgment (petitioner's motion). We will grant respondent's motion and will deny petitioner's motion.

The parties stipulated all of the facts for purposes of their respective...

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