Frontier Custom Builders v. Comm'r

FRONTIER CUSTOM BUILDERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Frontier Custom Builders v. Comm'r

Docket No. 2678-10

United States Tax Court

T.C. Memo 2013-231; 2013 Tax Ct. Memo LEXIS 262; 106 T.C.M. (CCH) 393;

September 30, 2013, Filed

Decision will be entered under Rule 155.

Juan F. Vasquez, Jr., Jaime Vasquez, and Mel E. Myers, for petitioner.

William G. Bissell and Betina Nadler, for respondent.

GOEKE, Judge.

GOEKE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: Respondent determined a $653,272 deficiency in the corporate income tax of petitioner, Frontier Custom…