Select Steel v. Comm'r

SELECT STEEL INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Select Steel v. Comm'r

No. 12881-06S

United States Tax Court

T.C. Summary Opinion 2008-79; 2008 Tax Ct. Summary LEXIS 80;

July 7, 2008, Filed

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

Craig Appleby (an officer), for petitioner.

Karen Nicholson Sommers, for respondent.

Cohen, Mary Ann

MARY ANN COHEN

COHEN, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to…