Tangent Dev. Corp. v. Commissioner

TANGENT DEVELOPMENT CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Tangent Dev. Corp. v. Commissioner

Docket No. 38375-87

United States Tax Court

T.C. Memo 1990-537; 1990 Tax Ct. Memo LEXIS 591; 60 T.C.M. (CCH) 1002; T.C.M. (RIA) 90537;

October 16, 1990, Filed

Decision will be entered for the respondent.

Kenneth Guenther (an officer), for the petitioner.

Brenda Fitzgerald, for the respondent.

COHEN, Judge.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies of $ 1,762.80 and $ 2,856.52 in petitioner's Federal income taxes for 1983 and 1984, respectively.…