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FRAZIER v. COMMISSIONER OF INTERNAL REVENUE

Docket Nos. 8427-14, 8548-14, 18494-15, 18521-15, 18721-15, 18745-15, 18797-15, 18799-15.

T.C. Memo. 2024-3

WILLIAM E. FRAZIER AND MARY A. FRAZIER, ET AL., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 8, 2024.

Attorney(s) appearing for the Case

Jaye A. Calhoun and Ray C. Mayo, Jr. , for petitioners.

Edwin B. Cleverdon , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

During the 2009, 2010, 2011, and 2012 tax years (years at issue), William and Mary Frazier were the sole shareholders of Louisiana Housing Development Corporation (LHDC), a subchapter C corporation. The Fraziers are a married couple who filed joint income tax returns for 2009, 2010...

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