Transupport, Inc. v. Comm'r

TRANSUPPORT, INCORPORATED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent*

Transupport, Inc. v. Comm'r

Docket No. 12152-13.

United States Tax Court

T.C. Memo 2016-216; 2016 Tax Ct. Memo LEXIS 214; 112 T.C.M. (CCH) 580;

November 23, 2016, Filed

Decision will be entered under Rule 155.

Michael S. Lewis and William F. J. Ardinger, for petitioner.

Carina J. Campobasso and Kimberly A. Kazda, for respondent.

COHEN, Judge.

COHEN

SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: In our prior opinion in this case, Transupport, Inc. v. Commissioner (Transupport I), T.C. Memo. 2015-179,…