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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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