Alfred S. Co v. Comm'r

ALFRED S. CO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Alfred S. Co v. Comm'r

Docket No. 25949-13.

United States Tax Court

T.C. Memo 2016-19; 2016 Tax Ct. Memo LEXIS 17; 111 T.C.M. (CCH) 1074;

February 8, 2016, Filed

Decision will be entered for respondent with respect to the deficiencies and for petitioner with respect to the section 6662(a) penalties.

Jairo G. Cano, Frank Agostino, and Jeffrey M. Dirmann, for petitioner.

Marissa J. Savit and Linda Azmon, for respondent.

VASQUEZ, Judge.

VASQUEZ

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge: Respondent determined deficiencies…