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DECKARD v. COMMISSIONER

Docket No. 11859-17.

155 T.C. 118 (2020)

155 T.C. No. 8

CLINTON DECKARD, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 17, 2020.

Attorney(s) appearing for the Case

Mark A. Loyd and Bailey Roese, for petitioner.

Diana N. Wells, for respondent.

OPINION

In 2012 Waterfront Fashion Week, Inc. (Waterfront), was organized under Kentucky law as a nonstock, nonprofit corporation. In 2014, in his capacity as Waterfront's president, petitioner filed with the Internal Revenue Service (IRS) Waterfront's election to be treated as an S corporation, effective retroactively...

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